<SEC-DOCUMENT>0001145549-20-065640.txt : 20201113
<SEC-HEADER>0001145549-20-065640.hdr.sgml : 20201113
<ACCEPTANCE-DATETIME>20201113105021
ACCESSION NUMBER:		0001145549-20-065640
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20200831
FILED AS OF DATE:		20201113
DATE AS OF CHANGE:		20201113
EFFECTIVENESS DATE:		20201113

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:		201309781

	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>
<XML>
<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns="http://www.sec.gov/edgar/ncen">
  <schemaVersion>X0303</schemaVersion>
  <headerData>
    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001279014</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-2</investmentCompanyType>
    </filerInfo>
  </headerData>
  <formData>
    <generalInfo reportEndingPeriod="2020-08-31" isReportPeriodLt12="N"/>
    <registrantInfo>
      <registrantFullName>Wells Fargo Utilities &amp; High Income Fund</registrantFullName>
      <investmentCompFileNo>811-21507</investmentCompFileNo>
      <registrantCik>0001279014</registrantCik>
      <registrantLei>549300FUV7SPMTSLG229</registrantLei>
      <registrantstreet1>525 Market Street</registrantstreet1>
      <registrantcity>San Francisco</registrantcity>
      <registrantzipCode>94105</registrantzipCode>
      <registrantstate>US-CA</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>8002228222</registrantphoneNumber>
      <websites>
        <website webpage="www.wfam.com"/>
      </websites>
      <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>
          <officePhone>6177863000</officePhone>
          <booksRecordsDesc>custody and accounting information</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <isRegistrantFamilyInvComp>N</isRegistrantFamilyInvComp>
      <registrantClassificationType>N-2</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <directors>
        <director>
          <directorName>William R. Ebsworth</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-09253"/>
            <fileNumberInfo fileNumber="811-09255"/>
            <fileNumberInfo fileNumber="811-09689"/>
            <fileNumberInfo fileNumber="811-21269"/>
            <fileNumberInfo fileNumber="811-22005"/>
            <fileNumberInfo fileNumber="811-21331"/>
            <fileNumberInfo fileNumber="811-21507"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Jane A. Freeman</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-09253"/>
            <fileNumberInfo fileNumber="811-09255"/>
            <fileNumberInfo fileNumber="811-09689"/>
            <fileNumberInfo fileNumber="811-21269"/>
            <fileNumberInfo fileNumber="811-22005"/>
            <fileNumberInfo fileNumber="811-21331"/>
            <fileNumberInfo fileNumber="811-21507"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Isaiah Harris, Jr.</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-09253"/>
            <fileNumberInfo fileNumber="811-09255"/>
            <fileNumberInfo fileNumber="811-09689"/>
            <fileNumberInfo fileNumber="811-21269"/>
            <fileNumberInfo fileNumber="811-22005"/>
            <fileNumberInfo fileNumber="811-21331"/>
            <fileNumberInfo fileNumber="811-21507"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Judith M. Johnson</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-09253"/>
            <fileNumberInfo fileNumber="811-09255"/>
            <fileNumberInfo fileNumber="811-09689"/>
            <fileNumberInfo fileNumber="811-21269"/>
            <fileNumberInfo fileNumber="811-22005"/>
            <fileNumberInfo fileNumber="811-21331"/>
            <fileNumberInfo fileNumber="811-21507"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>David F. Larcker</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-09253"/>
            <fileNumberInfo fileNumber="811-09255"/>
            <fileNumberInfo fileNumber="811-09689"/>
            <fileNumberInfo fileNumber="811-21269"/>
            <fileNumberInfo fileNumber="811-22005"/>
            <fileNumberInfo fileNumber="811-21331"/>
            <fileNumberInfo fileNumber="811-21507"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Olivia S. Mitchell</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-09253"/>
            <fileNumberInfo fileNumber="811-09255"/>
            <fileNumberInfo fileNumber="811-09689"/>
            <fileNumberInfo fileNumber="811-21269"/>
            <fileNumberInfo fileNumber="811-22005"/>
            <fileNumberInfo fileNumber="811-21331"/>
            <fileNumberInfo fileNumber="811-21507"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Timothy J. Penny</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-09253"/>
            <fileNumberInfo fileNumber="811-09255"/>
            <fileNumberInfo fileNumber="811-09689"/>
            <fileNumberInfo fileNumber="811-21269"/>
            <fileNumberInfo fileNumber="811-22005"/>
            <fileNumberInfo fileNumber="811-21331"/>
            <fileNumberInfo fileNumber="811-21507"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>James G. Polisson</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-09253"/>
            <fileNumberInfo fileNumber="811-09255"/>
            <fileNumberInfo fileNumber="811-09689"/>
            <fileNumberInfo fileNumber="811-21269"/>
            <fileNumberInfo fileNumber="811-22005"/>
            <fileNumberInfo fileNumber="811-21331"/>
            <fileNumberInfo fileNumber="811-21507"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Pamela Wheelock</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-09253"/>
            <fileNumberInfo fileNumber="811-09255"/>
            <fileNumberInfo fileNumber="811-09689"/>
            <fileNumberInfo fileNumber="811-21269"/>
            <fileNumberInfo fileNumber="811-22005"/>
            <fileNumberInfo fileNumber="811-21331"/>
            <fileNumberInfo fileNumber="811-21507"/>
          </fileNumbers>
        </director>
      </directors>
      <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>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="N/A" ccoEmployerId="N/A"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isClaimFiled>N</isClaimFiled>
      <coveredByInsurancePolicy isCoveredByInsurancePolicy="Y" isClaimFiledDuringPeriod="N"/>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <releaseNumbers isExemptionFromAct="Y">
        <releaseNumberInfo releaseNumber="IC-30201"/>
        <releaseNumberInfo releaseNumber="IC-30830"/>
      </releaseNumbers>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>Wells Fargo Funds Distributor, LLC</principalUnderwriterName>
          <principalUnderwriterFileNumber>8-066716</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000133366</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterState="US-CA" principalUnderWriterCountry="US"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>Y</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>KPMG LLP</publicAccountantName>
          <pcaobNumber>00185</pcaobNumber>
          <publicAccountantLei>5493003PVCIGA21K0K42</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-MA" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>N</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
      <isPaymentErrorInNetAssetValue>N</isPaymentErrorInNetAssetValue>
      <paymentDividendSeries isPaymentDividend="Y"/>
    </registrantInfo>
    <managementInvestmentQuestionSeriesInfo>
      <managementInvestmentQuestion>
        <mgmtInvFundName>Wells Fargo Utilities &amp; High Income Fund</mgmtInvFundName>
        <mgmtInvLei>549300FUV7SPMTSLG229</mgmtInvLei>
        <isFirstFilingByFund>N</isFirstFilingByFund>
        <fundType>N/A</fundType>
        <isNonDiversifiedCompany>N</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>Y</isFundSecuritiesLending>
        <didFundLendSecurities>N</didFundLendSecurities>
        <securityLendings>
          <securityLending>
            <securitiesAgentName>Goldman Sachs Bank USA</securitiesAgentName>
            <securitiesAgentLei>KD3XUN7C6T14HNAYLU02</securitiesAgentLei>
            <isSecuritiesAgentAffiliated>N</isSecuritiesAgentAffiliated>
            <securityAgentIdemnity isSecurityAgentIdemnity="Y">
              <idemnityProviders>
                <idemnityProvider idemnityProviderName="N/A" idemnityProviderLei="N/A"/>
              </idemnityProviders>
              <didIndemnificationRights>N</didIndemnificationRights>
            </securityAgentIdemnity>
          </securityLending>
        </securityLendings>
        <collateralManagers>
          <collateralManager collateralManagerName="Wells Fargo Funds Management LLC" collateralManagerLei="549300HDKZE50HZZOG90" isCollateralManagerAffliliated="N" isCollateralManagerAffliliatedWithFund="Y"/>
        </collateralManagers>
        <paymentToAgentManagers>
          <paymentToAgentManagerType>Revenue sharing split</paymentToAgentManagerType>
        </paymentToAgentManagers>
        <avgPortfolioSecuritiesValue>N/A</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>N/A</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 10f-3 (17 CFR 270.10f-3)</relyOnRuleType>
          <relyOnRuleType>Rule 12d1-1 (17 CFR 270.12d1-1)</relyOnRuleType>
          <relyOnRuleType>Rule 17a-7 (17 CFR 270.17a-7)</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>N</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>N</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>N</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Wells Fargo Funds Management, LLC</investmentAdviserName>
            <investmentAdviserFileNo>801-58237</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000110841</investmentAdviserCrdNo>
            <investmentAdviserLei>549300HDKZE50HZZOG90</investmentAdviserLei>
            <investmentAdviserStateCountry investmentAdviserState="US-CA" investmentAdviserCountry="US"/>
            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
          </investmentAdviser>
        </investmentAdvisers>
        <subAdvisers>
          <subAdviser>
            <subAdviserName>Wells Capital Management Incorporated</subAdviserName>
            <subAdviserFileNo>801-21122</subAdviserFileNo>
            <subAdviserCrdNo>000104973</subAdviserCrdNo>
            <subAdviserLei>549300B3H2IOO2L85I90</subAdviserLei>
            <isSubAdviserAffiliated>Y</isSubAdviserAffiliated>
            <subAdviserStateCountry subAdviserState="US-CA" subAdviserCountry="US"/>
            <isSubAdviserHired>N</isSubAdviserHired>
          </subAdviser>
        </subAdvisers>
        <subAdvisersTerminated>
          <subAdviserTerminated>
            <subAdviserTerminatedName>Crow Point Partners, LLC</subAdviserTerminatedName>
            <subAdviserTerminatedFileNo>801-67184</subAdviserTerminatedFileNo>
            <subAdviserTerminatedCrdNo>000141836</subAdviserTerminatedCrdNo>
            <subAdviserTerminatedLei>549300HE7JBDPBZFCT19</subAdviserTerminatedLei>
            <subAdviserTerminatedStateCountry subAdviserTerminatedState="US-MA" subAdviserTerminatedCountry="US"/>
            <subAdviserTerminationDate>2019-10-15</subAdviserTerminationDate>
          </subAdviserTerminated>
        </subAdvisersTerminated>
        <transferAgents>
          <transferAgent>
            <transferAgentName>Computershare Trust Company, N.A.</transferAgentName>
            <transferAgentFileNo>85-11340</transferAgentFileNo>
            <transferAgentLei>2549001YYB62BVMSAO13</transferAgentLei>
            <transferAgentStateCountry transferAgentState="US-MA" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <pricingServices>
          <pricingService>
            <pricingServiceName>Thomson Reuters</pricingServiceName>
            <pricingServiceLei>801-55328</pricingServiceLei>
            <pricingServiceIdNumberDesc>SEC File Number</pricingServiceIdNumberDesc>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>ICE Data Pricing &amp; Reference Data, LLC</pricingServiceName>
            <pricingServiceLei>801-55222</pricingServiceLei>
            <pricingServiceIdNumberDesc>SEC File Number</pricingServiceIdNumberDesc>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Wells Fargo Funds Management, LLC</pricingServiceName>
            <pricingServiceLei>549300HDKZE50HZZOG90</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-CA" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>Y</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>State Street Bank and Trust Company</custodianName>
            <custodianLei>571474TGEMMWANRLN572</custodianLei>
            <custodianStateCountry custodianState="US-MA" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>N</isSubCustodian>
            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
          </custodian>
          <custodian>
            <custodianName>Skandinaviska Enskilda Banken AB</custodianName>
            <custodianLei>F3JS33DEI6XQ4ZBPTN86</custodianLei>
            <custodianCountry>FI</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>7LTWFZYICNSX8D621K86</custodianLei>
            <custodianCountry>FR</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>State Street Bank and Trust Company</custodianName>
            <custodianLei>213800YAZLPV26WFM449</custodianLei>
            <custodianCountry>GB</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>BNP Paribas Securities Services, S.C.A.</custodianName>
            <custodianLei>549300WCGB70D06XZS54</custodianLei>
            <custodianCountry>GR</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Bank Hapoalim B.M.</custodianName>
            <custodianLei>B6ARUI4946ST4S7WOU88</custodianLei>
            <custodianCountry>IL</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Deutsche Bank S.p.A.</custodianName>
            <custodianLei>529900SS7ZWCX82U3W60</custodianLei>
            <custodianCountry>IT</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>The Hongkong and Shanghai Banking Corporation Limited</custodianName>
            <custodianLei>2HI3YI5320L3RW6NJ957</custodianLei>
            <custodianCountry>JP</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Banco Nacional de Mexico, S.A.</custodianName>
            <custodianLei>2SFFM4FUIE05S37WFU55</custodianLei>
            <custodianCountry>MX</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Skandinaviska Enskilda Banken AB</custodianName>
            <custodianLei>F3JS33DEI6XQ4ZBPTN86</custodianLei>
            <custodianStateCountry custodianState="US-AL" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>The Hongkong and Shanghai Banking Corporation Limited</custodianName>
            <custodianLei>2HI3YI5320L3RW6NJ957</custodianLei>
            <custodianCountry>NZ</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>The Hongkong and Shanghai Banking Corporation Limited</custodianName>
            <custodianLei>2HI3YI5320L3RW6NJ957</custodianLei>
            <custodianCountry>AU</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Bank Handlowy w Warszawie S.A.</custodianName>
            <custodianLei>XLEZHWWOI4HFQDGL4793</custodianLei>
            <custodianCountry>PL</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>7LTWFZYICNSX8D621K86</custodianLei>
            <custodianCountry>PT</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>AO Citibank</custodianName>
            <custodianLei>CHSQDSVI1UI96Y2SW097</custodianLei>
            <custodianCountry>RU</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Skandinaviska Enskilda Banken AB (publ)</custodianName>
            <custodianLei>F3JS33DEI6XQ4ZBPTN86</custodianLei>
            <custodianCountry>SE</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Deutsche Bank A.S.</custodianName>
            <custodianLei>789000N5SE3LWDK7OI11</custodianLei>
            <custodianCountry>TR</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</custodianName>
            <custodianLei>7LTWFZYICNSX8D621K86</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>Deutsche Bank AG, Netherlands</custodianName>
            <custodianLei>7LTWFZYICNSX8D621K86</custodianLei>
            <custodianCountry>BE</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>E57ODZWZ7FF32TWEFA76</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>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>Credit Suisse (Switzerland) Ltd.</custodianName>
            <custodianLei>549300CWR0W0BCS9Q144</custodianLei>
            <custodianCountry>CH</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Ceskoslovenska obchodni banka, a.s.</custodianName>
            <custodianLei>Q5BP2UEQ48R75BOTCB92</custodianLei>
            <custodianCountry>CZ</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Clearstream Banking SA</custodianName>
            <custodianLei>549300OL514RA0SXJJ44</custodianLei>
            <custodianCountry>DE</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Deutsche Bank S.A.E.</custodianName>
            <custodianLei>529900SICIK5OVMVY186</custodianLei>
            <custodianCountry>ES</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <shareholderServicingAgents>
          <shareholderServicingAgent>
            <shareholderServiceAgentName>Wells Fargo Funds Distributor, LLC</shareholderServiceAgentName>
            <shareholderServiceAgentLei>000013686</shareholderServiceAgentLei>
            <shareholderServiceIdNumberDesc>CRD number</shareholderServiceIdNumberDesc>
            <shareholderServiceAgentStateCountry shareholderServiceAgentState="US-CA" shareholderServiceAgentCountry="US"/>
            <isShareholderServiceAgentAffiliated>Y</isShareholderServiceAgentAffiliated>
            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
          </shareholderServicingAgent>
          <shareholderServicingAgent>
            <shareholderServiceAgentName>Wells Fargo Funds Management, LLC</shareholderServiceAgentName>
            <shareholderServiceAgentLei>549300HDKZE50HZZOG90</shareholderServiceAgentLei>
            <shareholderServiceAgentStateCountry shareholderServiceAgentState="US-CA" shareholderServiceAgentCountry="US"/>
            <isShareholderServiceAgentAffiliated>Y</isShareholderServiceAgentAffiliated>
            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
          </shareholderServicingAgent>
        </shareholderServicingAgents>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>Wells Fargo Funds Management, LLC</adminName>
            <adminLei>549300HDKZE50HZZOG90</adminLei>
            <adminStateCountry adminState="US-CA" adminCountry="US"/>
            <isAdminAffiliated>Y</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokerDealers>
          <brokerDealer>
            <brokerDealerName>WELLS FARGO WEALTH BROKERAGE INSURANCE AGENCY, LLC</brokerDealerName>
            <brokerDealerFileNo>8-38588-1</brokerDealerFileNo>
            <brokerDealerCrdNo>000010582</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-CA" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.0</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>WELLS FARGO SECURITIES, LLC</brokerDealerName>
            <brokerDealerFileNo>8-65876-1</brokerDealerFileNo>
            <brokerDealerCrdNo>000126292</brokerDealerCrdNo>
            <brokerDealerLei>VYVVCKR63DVZZN70PB21</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-CA" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.0</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>WELLS FARGO FUNDS DISTRIBUTOR, LLC</brokerDealerName>
            <brokerDealerFileNo>8-66716-1</brokerDealerFileNo>
            <brokerDealerCrdNo>000133366</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-CA" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.0</brokerDealerCommission>
          </brokerDealer>
        </brokerDealers>
        <brokers>
          <broker>
            <brokerName>JPMorgan Securities LLC</brokerName>
            <brokerFileNo>8-35008-1</brokerFileNo>
            <brokerCrdNo>000000079</brokerCrdNo>
            <brokerLei>8I5DZWZKVSZI1NUHU748</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>35359.780000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>RBC Capital Markets</brokerName>
            <brokerFileNo>8-45411-1</brokerFileNo>
            <brokerCrdNo>000031194</brokerCrdNo>
            <brokerLei>549300LCO2FLSSVFFR64</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>87.390000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>Barclays Capital Incorporated</brokerName>
            <brokerFileNo>8-41342-1</brokerFileNo>
            <brokerCrdNo>000019714</brokerCrdNo>
            <brokerLei>AC28XWWI3WIBK2824319</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>6295.310000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>Credit Suisse LLC</brokerName>
            <brokerFileNo>8-52352-1</brokerFileNo>
            <brokerCrdNo>000103821</brokerCrdNo>
            <brokerLei>ANGGYXNX0JLX3X63JN86</brokerLei>
            <brokerStateCountry brokerState="US-DE" brokerCountry="US"/>
            <grossCommission>2914.120000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>Liquidnet Incorporated</brokerName>
            <brokerFileNo>8-52461-1</brokerFileNo>
            <brokerCrdNo>000103987</brokerCrdNo>
            <brokerLei>213800HSKBBO1GCVRG79</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>2133.360000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>Goldman Sachs &amp; Company</brokerName>
            <brokerFileNo>8-00129-1</brokerFileNo>
            <brokerCrdNo>000000361</brokerCrdNo>
            <brokerLei>FOR8UP27PHTHYVLBNG30</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>1919.300000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>Janney Montgomery, Scott Incorporated</brokerName>
            <brokerFileNo>8-00462-1</brokerFileNo>
            <brokerCrdNo>000000463</brokerCrdNo>
            <brokerLei>549300QQRY1JCFQHYS08</brokerLei>
            <brokerStateCountry brokerState="US-PA" brokerCountry="US"/>
            <grossCommission>1615.900000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>Bank of America Securities Incorporated</brokerName>
            <brokerFileNo>8-60464-1</brokerFileNo>
            <brokerCrdNo>000112613</brokerCrdNo>
            <brokerLei>54930058VLHDS7M6MS90</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>1262.910000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>BTIG, LLC</brokerName>
            <brokerFileNo>8-65473-1</brokerFileNo>
            <brokerCrdNo>000122225</brokerCrdNo>
            <brokerLei>549300GTG9PL6WO3EC51</brokerLei>
            <brokerStateCountry brokerState="US-CA" brokerCountry="US"/>
            <grossCommission>523.050000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>Instinet Limited</brokerName>
            <brokerFileNo>8-50068-1</brokerFileNo>
            <brokerCrdNo>000042886</brokerCrdNo>
            <brokerLei>549300MGMN3RKMU8FT57</brokerLei>
            <brokerStateCountry brokerState="US-DE" brokerCountry="US"/>
            <grossCommission>461.320000000000</grossCommission>
          </broker>
        </brokers>
        <aggregateCommission>52572.440000000000</aggregateCommission>
        <principalTransactions>
          <principalTransaction>
            <principalName>Janney Montgomery, Scott Incorporated</principalName>
            <principalFileNo>8-00462-1</principalFileNo>
            <principalCrdNo>000000463</principalCrdNo>
            <principalLei>549300QQRY1JCFQHYS08</principalLei>
            <principalStateCountry principalState="US-PA" principalCountry="US"/>
            <principalTotalPurchaseSale>4503493.790000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>RBC Capital Markets</principalName>
            <principalFileNo>8-45411-1</principalFileNo>
            <principalCrdNo>000031194</principalCrdNo>
            <principalLei>549300LCO2FLSSVFFR64</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>1555087.500000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Bank of America Securities Incorporated</principalName>
            <principalFileNo>8-60464-1</principalFileNo>
            <principalCrdNo>000112613</principalCrdNo>
            <principalLei>54930058VLHDS7M6MS90</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>2647648.100000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>JPMorgan Securities LLC</principalName>
            <principalFileNo>8-35008-1</principalFileNo>
            <principalCrdNo>000000079</principalCrdNo>
            <principalLei>8I5DZWZKVSZI1NUHU748</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>2645510.250000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Goldman Sachs &amp; Company</principalName>
            <principalFileNo>8-00129-1</principalFileNo>
            <principalCrdNo>000000361</principalCrdNo>
            <principalLei>FOR8UP27PHTHYVLBNG30</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>2612668.750000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Jefferies &amp; Company</principalName>
            <principalFileNo>8-15074-1</principalFileNo>
            <principalCrdNo>000002347</principalCrdNo>
            <principalLei>O26QTPAJC1X7058KCW11</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>2339850.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Barclays Capital Incorporated</principalName>
            <principalFileNo>8-41342-1</principalFileNo>
            <principalCrdNo>000019714</principalCrdNo>
            <principalLei>AC28XWWI3WIBK2824319</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>2339133.290000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Citigroup Global Markets Incorporated</principalName>
            <principalFileNo>8-08177-1</principalFileNo>
            <principalCrdNo>000007059</principalCrdNo>
            <principalLei>MBNUM2BPBDO7JBLYG310</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>1992974.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Morgan Stanley Incorporated</principalName>
            <principalFileNo>8-15869-1</principalFileNo>
            <principalCrdNo>000008209</principalCrdNo>
            <principalLei>IGJSJL3JD5P30I6NJZ34</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>1956378.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Robert W Baird Incorporated</principalName>
            <principalFileNo>8-00497-1</principalFileNo>
            <principalCrdNo>000008158</principalCrdNo>
            <principalLei>2138006U3NWTQGC8QT20</principalLei>
            <principalStateCountry principalState="US-WI" principalCountry="US"/>
            <principalTotalPurchaseSale>1804742.250000000000</principalTotalPurchaseSale>
          </principalTransaction>
        </principalTransactions>
        <principalAggregatePurchase>31061227.630000000000</principalAggregatePurchase>
        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>114280749.370000000000</mnthlyAvgNetAssets>
        <hasLineOfCredit>N</hasLineOfCredit>
      </managementInvestmentQuestion>
    </managementInvestmentQuestionSeriesInfo>
    <closedEndManagementInvestment>
      <securityRelatedItems>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>WELLS FARGO UTILITIES AND HIGH INCOME FUND</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XNYS" commonStockTickerSymbol="ERH"/>
          </commonStocks>
        </securityRelatedItem>
      </securityRelatedItems>
      <isRightsOffering>N</isRightsOffering>
      <isSecondaryOffering>N</isSecondaryOffering>
      <repurchaseSecurities isRepurchaseSecurity="Y">
        <repurchaseSecurityType>Common stock</repurchaseSecurityType>
      </repurchaseSecurities>
      <isDefaultLongTermDebt>N</isDefaultLongTermDebt>
      <isDividendsInArrears>N</isDividendsInArrears>
      <isSecuritiesModified>N</isSecuritiesModified>
      <managementFee>0.610000000000</managementFee>
      <netOperatingExpenses>1.350000000000</netOperatingExpenses>
      <marketPricePerShare>12.780000000000</marketPricePerShare>
      <netAssetValuePerShare>12.000000000000</netAssetValuePerShare>
    </closedEndManagementInvestment>
    <exchangeSeriesInfo/>
    <attachmentsTab>
      <isIPAReportInternalControl>true</isIPAReportInternalControl>
    </attachmentsTab>
    <signature registrantSignedName="Wells Fargo Utilities &amp; High Income Fund" signedDate="2020-08-31" signature="Nancy Wiser" title="Treasurer"/>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>erhintlctrlrpt.htm
<TEXT>
<html>
<body>

<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:'Times New Roman';text-align:center; font-weight:bold;font-size:10pt;font-family:'Times New Roman';font-style:normal;text-transform:none;font-variant: normal;">Report of Independent Registered Public Accounting Firm&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;font-size:10pt;">&#160;&#160;</p>
<p style="margin-bottom:6pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;font-size:10pt;">&#160;&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'Times New Roman'; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a name="_Hlk48034078"></a>To the Shareholders and Board of Trustees of &#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'Times New Roman'; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Wells Fargo Utilities and High Income Fund:&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">In planning and performing our audits of the financial statements of Wells Fargo Utilities and High Income Fund (the Fund), as of and for the year ended August 31, 2020, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund&#8217;s 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 N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund&#8217;s internal control over financial reporting. Accordingly, we express no such opinion.&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:'Times New Roman'; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">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 company'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 company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with GAAP, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and trustees of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company's assets that could have a material effect on the financial statements.&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:'Times New Roman'; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">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.&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">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 Fund&#8217;s annual or interim financial statements will not be prevented or detected on a timely basis. &#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Our consideration of the Fund&#8217;s 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 material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund&#8217;s internal control over financial reporting and its operation, including controls over safeguarding securities that we consider to be a material weakness as defined above as of August 31, 2020.&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">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.&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
<p style="margin-bottom:8pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:'Times New Roman';text-align:justify; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">/s/KPMG LLP&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:'Times New Roman'; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Boston, Massachusetts&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">October 28, 2020&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p></body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
