<SEC-DOCUMENT>0001145549-18-008181.txt : 20181114
<SEC-HEADER>0001145549-18-008181.hdr.sgml : 20181114
<ACCEPTANCE-DATETIME>20181114113304
ACCESSION NUMBER:		0001145549-18-008181
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20180831
FILED AS OF DATE:		20181114
DATE AS OF CHANGE:		20181114
EFFECTIVENESS DATE:		20181114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WELLS FARGO UTILITIES & HIGH INCOME FUND
		CENTRAL INDEX KEY:			0001279014
		IRS NUMBER:				364548459
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21507
		FILM NUMBER:		181181622

	BUSINESS ADDRESS:	
		STREET 1:		525 MARKET STREET
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94105
		BUSINESS PHONE:		800-222-2222

	MAIL ADDRESS:	
		STREET 1:		200 BERKELEY STREET
		STREET 2:		FLOOR 21
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02116

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WELLS FARGO ADVANTAGE UTILITIES & HIGH INCOME FUND
		DATE OF NAME CHANGE:	20100719

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EVERGREEN UTILITIES & HIGH INCOME FUND
		DATE OF NAME CHANGE:	20040209

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EVERGREEN UTILITIES TRUST
		DATE OF NAME CHANGE:	20040206
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-CEN
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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      <investmentCompFileNo>811-21507</investmentCompFileNo>
      <registrantCik>0001279014</registrantCik>
      <registrantLei>549300FUV7SPMTSLG229</registrantLei>
      <registrantstreet1>525 Market St.</registrantstreet1>
      <registrantcity>San Francisco</registrantcity>
      <registrantzipCode>94105</registrantzipCode>
      <registrantstate>US-CA</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>415-396-4184</registrantphoneNumber>
      <websites>
        <website webpage="www.wellsfargofunds.com"/>
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      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>State Street Bank and Trust Company</officeName>
          <officeAddress1>One Lincoln Street</officeAddress1>
          <officeCity>Boston</officeCity>
          <officeStateCountry officeState="US-MA" officeCountry="US"/>
          <officeRecordsZipCode>02111</officeRecordsZipCode>
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      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Michael Whitaker</ccoName>
          <crdNumber>N/A</crdNumber>
          <ccoStreet1>125 High Street</ccoStreet1>
          <ccoStreet2>12th Floor</ccoStreet2>
          <ccoCity>Boston</ccoCity>
          <ccoStateCountry ccoState="US-MA" ccoCountry="US"/>
          <ccoZipCode>02110</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
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        <principalUnderwriter>
          <principalUnderwriterName>Wells Fargo Funds Distributor, LLC</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-066716</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000133366</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterState="US-CA" principalUnderWriterCountry="US"/>
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        <publicAccountant>
          <publicAccountantName>KPMG LLP</publicAccountantName>
          <pcaobNumber>00185</pcaobNumber>
          <publicAccountantLei>5493003PVCIGA21K0K42</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-MA" publicAccountantCountry="US"/>
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      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>N</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
      <isPaymentErrorInNetAssetValue>N</isPaymentErrorInNetAssetValue>
      <isPaymentDividend>N</isPaymentDividend>
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    <managementInvestmentQuestionSeriesInfo>
      <managementInvestmentQuestion>
        <mgmtInvFundName>Utilities and High Income Fund</mgmtInvFundName>
        <mgmtInvLei>549300FUV7SPMTSLG229</mgmtInvLei>
        <isFirstFilingByFund>Y</isFirstFilingByFund>
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        <isFundSecuritiesLending>Y</isFundSecuritiesLending>
        <didFundLendSecurities>N</didFundLendSecurities>
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          <securityLending>
            <securitiesAgentName>Goldman Sachs Bank USA dba Goldman Sachs Agency Lending</securitiesAgentName>
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        <relyOnRuleTypes>
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          <relyOnRuleType>Rule 12d1-1 (17 CFR 270.12d1-1)</relyOnRuleType>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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            <custodianName>Skandinaviska Enskilda Banken AB</custodianName>
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            <isCustodianAffiliated>N</isCustodianAffiliated>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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            <custodianName>Deutsche Bank A.S.</custodianName>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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            <custodianName>Deutsche Bank AG</custodianName>
            <custodianLei>25490016G0WR60ANOK04</custodianLei>
            <custodianCountry>TW</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Citibank, N.A.</custodianName>
            <custodianLei>549300HDP5227IBB1E03</custodianLei>
            <custodianCountry>BR</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Deutsche Bank AG, Netherlands</custodianName>
            <custodianLei>529900HNOAA1KXQJUQ27</custodianLei>
            <custodianCountry>BE</custodianCountry>
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            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>The Canadian Depository for Securities Limited</custodianName>
            <custodianLei>N/A</custodianLei>
            <custodianCountry>CA</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Clearstream Banking SA</custodianName>
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            <custodianCountry>DE</custodianCountry>
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            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Credit Suisse (Switzerland) Ltd.</custodianName>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Ceskoslovenska obchodni banka, a.s.</custodianName>
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            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Deutsche Bank AG, Netherlands</custodianName>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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        </custodians>
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          <shareholderServicingAgent>
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            <isAdminSubAdmin>N</isAdminSubAdmin>
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        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokerDealers>
          <brokerDealer>
            <brokerDealerName>HD VEST INVESTMENT SERVICES, INC.</brokerDealerName>
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          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>WELLS FARGO BROKERAGE SERVICES, LLC</brokerDealerName>
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            <brokerDealerCommission>0.000000000000</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>WELLS FARGO INSTITUTIONAL SECURITIES, LLC</brokerDealerName>
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            <brokerDealerCommission>0.000000000000</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>WELLS FARGO INVESTMENTS, LLC</brokerDealerName>
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            <brokerDealerLei>N/A</brokerDealerLei>
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            <brokerDealerCommission>0.000000000000</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>WELLS FARGO SECURITIES, LLC</brokerDealerName>
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            <brokerDealerStateCountry brokerDealerState="US-CA" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.000000000000</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>WELLS FARGO FUNDS DISTRIBUTOR, LLC</brokerDealerName>
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            <brokerDealerCrdNo>000133366</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
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            <brokerDealerCommission>0.000000000000</brokerDealerCommission>
          </brokerDealer>
        </brokerDealers>
        <brokers>
          <broker>
            <brokerName>Merrill Lynch and Company</brokerName>
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            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>187447.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>Morgan Stanley</brokerName>
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            <grossCommission>49853.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>Citigroup Global Markets</brokerName>
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            <grossCommission>2287.000000000000</grossCommission>
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            <brokerName>Cowen Execution Services</brokerName>
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            <grossCommission>1863.000000000000</grossCommission>
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            <grossCommission>1681.000000000000</grossCommission>
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            <brokerName>BNP Paribas</brokerName>
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            <grossCommission>1433.000000000000</grossCommission>
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            <brokerCrdNo>000013041</brokerCrdNo>
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            <grossCommission>7.000000000000</grossCommission>
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        </brokers>
        <aggregateCommission>244575.000000000000</aggregateCommission>
        <principalTransactions>
          <principalTransaction>
            <principalName>Janney Montgomery, Scott Inc</principalName>
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          <principalTransaction>
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          <principalTransaction>
            <principalName>Jefferies High Yield Trading</principalName>
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        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>118682574.000000000000</mnthlyAvgNetAssets>
      </managementInvestmentQuestion>
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    <closedEndManagementInvestment>
      <securityRelatedItems>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>WELLS FARGO UTILITIES AND HIGH INCOME FUND</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XNYS" commonStockTickerSymbol="ERH"/>
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        </securityRelatedItem>
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      <isRightsOffering>N</isRightsOffering>
      <isSecondaryOffering>N</isSecondaryOffering>
      <isRepurchaseSecurity>N</isRepurchaseSecurity>
      <isDefaultLongTermDebt>N</isDefaultLongTermDebt>
      <isDividendsInArrears>N</isDividendsInArrears>
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      <managementFee>0.007400000000</managementFee>
      <netOperatingExpenses>0.014800000000</netOperatingExpenses>
      <marketPricePerShare>12.650000000000</marketPricePerShare>
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      <isIPAReportInternalControl>true</isIPAReportInternalControl>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>d612392dex11.htm
<TEXT>
<HTML><HEAD>
<TITLE>FOR VALIDATION PURPOSES ONLY - [612392.G1AIII_1]</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Report of Independent Registered Public Accounting Firm </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">To the Board of Trustees and Shareholders of Wells Fargo Utilities and High Income Fund: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In planning and performing our audit of the financial statements of Wells Fargo Utilities and High Income Fund (the &#147;Fund&#148;) as of and for the year
ended August&nbsp;31, 2018, in accordance with the standards of the Public Company Accounting Oversight Board (United&nbsp;States), we considered the Funds&#146; internal control over financial reporting, including controls over safeguarding
securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form <FONT STYLE="white-space:nowrap">N-CEN,</FONT> but not for the purpose of
expressing an opinion on the effectiveness of the Funds&#146; internal control over financial reporting. Accordingly, we express no such opinion. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility,
estimates and judgments by management are required to assess the expected benefits and related costs of controls. A fund&#146;s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles (GAAP). A fund&#146;s internal control over financial reporting includes those policies and
procedures that (1)&nbsp;pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the fund; (2)&nbsp;provide reasonable assurance that transactions are
recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the fund are being made only in accordance with authorizations of management and
directors of the fund; and (3)&nbsp;provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the fund&#146;s assets that could have a material effect on the financial statements. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the
normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a
reasonable possibility that a material misstatement of the Funds&#146; annual or interim financial statements will not be prevented or detected on a timely basis. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Our consideration of the Funds&#146; internal control over financial reporting was for the limited purpose described in the first paragraph and would not
necessarily disclose all deficiencies in internal control that might be deficiencies or material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the
Funds&#146; internal control over financial reporting and its operation, including controls for over safeguarding securities, that we consider to be a material weakness as defined above as of August&nbsp;31, 2018. </P>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">This report is intended solely for the information and use of management and the Board of Trustees of Wells Fargo
Utilities and High Income Fund and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Boston, Massachusetts </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October&nbsp;26, 2018 </P>
</BODY></HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
