<SEC-DOCUMENT>0001081400-21-000006.txt : 20210209
<SEC-HEADER>0001081400-21-000006.hdr.sgml : 20210209
<ACCEPTANCE-DATETIME>20210108101112
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001081400-21-000006
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210108

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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p><i>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</i>
&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
January 08, 2021</p>

<p>&#160;</p>

<p>&#160;</p>

<p>Mr. Jeffrey Long</p>

<p>Division of Investment Management</p>

<p>U.S. Securities and Exchange Commission</p>

<p>100 F Street, N.E.</p>

<p>Washington, D.C.&#160; 20549</p>

<p>&#160;</p>

<p>Re: &#160;&#160;&#160;&#160;&#160; Staff comments to annual shareholder report filed on behalf of the Wells Fargo Utilities and High Income Fund (the &#8220;Fund&#8221;) for period ended August 31, 2019 (&#8220;2019 Report&#8221;)</p>

<p>&#160;</p>

<p>&#160; Dear Mr. Long:</p>

<p>&#160;</p>

<p><a name="_DV_M9"></a>We have summarized your oral comments to the Fund&#8217;s 2019 Report that you relayed to us in our via telephone. Please note the following responses to your comments below. For your convenience, we have restated your oral comments below,
followed by our written responses. Capitalized terms not defined below are intended to refer to the defined terms used in the filing referenced above.&#160;&#160;</p>

<p>&#160;</p>

<p><b>1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Comment: &#160;&#160;&#160;&#160;&#160;</b> With respect to the Notes to the Financial Statements included in the Fund&#8217;s 2019 Report, you asked that going forward the Note relating to Transactions with
Affiliates be amended to include any gains or losses resulting from trades made under Rule 17a-7 of the Investment Company Act of 1940.</p>

<p>&#160;</p>

<p><b>Response</b>:&#160;&#160;&#160;&#160;&#160;&#160;&#160; We will include such disclosure in future reports.</p>

<p>&#160;</p>

<p><b>2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Comment: &#160;&#160;&#160;&#160;&#160;</b> &#160; With respect to the Fund&#8217;s return of capital as noted in the 2019 Report, you asked that we confirm that the Fund complied with all requirements under
Section 19a of the Investment Company Act of 1940.&#160;</p>

<p>&#160;</p>

<p><b>Response:&#160;&#160;&#160;&#160;&#160;&#160;&#160;</b> We can confirm that the Fund has complied with all requirements under Section 19a.</p>

<p>&#160;</p>

<p><a name="_DV_M82"></a><a name="_DV_M87"></a><a name="_DV_M88"></a>&#160;</p>

<p>Please feel free to call me at (617) 571-3275 if you have any questions or comments with respect to this matter.</p>

<p>&#160;</p>

<p><a name="_DV_M89"></a>Sincerely,<br />
 </p>

<p>/s/ Maureen Towle</p>

<p>&#160;</p>

<p><a name="_DV_M90"></a>Maureen Towle</p>

<p><a name="_DV_M91"></a>Senior Counsel</p>

<p><a name="_DV_M92"></a>WELLS FARGO FUNDS MANAGEMENT, LLC</p>

<p>&#160;</p>
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