<SEC-DOCUMENT>0001145549-21-064938.txt : 20211112
<SEC-HEADER>0001145549-21-064938.hdr.sgml : 20211112
<ACCEPTANCE-DATETIME>20211112084825
ACCESSION NUMBER:		0001145549-21-064938
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20210831
FILED AS OF DATE:		20211112
DATE AS OF CHANGE:		20211112
EFFECTIVENESS DATE:		20211112

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:		211400094

	BUSINESS ADDRESS:	
		STREET 1:		525 MARKET STREET
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94105
		BUSINESS PHONE:		857-776-4824

	MAIL ADDRESS:	
		STREET 1:		101 SEAPORT BLVD
		STREET 2:		FLOOR 11
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02210

	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>
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<SEQUENCE>1
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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          <custodian>
            <custodianName>Intesa Sanpaolo S.p.A.</custodianName>
            <custodianLei>2W8N8UU78PMDQKZENC08</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>
            <custodianCountry>NO</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>NZ</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>Citibank Europe plc, Dublin, Ireland</custodianName>
            <custodianLei>N1FBEDJ5J41VKZLO2475</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</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>
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          <custodian>
            <custodianName>Citibank, A.S.</custodianName>
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            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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          <custodian>
            <custodianName>Standard Chartered Bank (Taiwan) Limited</custodianName>
            <custodianLei>549300QJEO1B92LSHZ06</custodianLei>
            <custodianCountry>TW</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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          <custodian>
            <custodianName>Citibank, N.A.</custodianName>
            <custodianLei>E57ODZWZ7FF32TWEFA76</custodianLei>
            <custodianCountry>BR</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <shareholderServicingAgents>
          <shareholderServicingAgent>
            <shareholderServiceAgentName>Allspring Funds Distributor, LLC</shareholderServiceAgentName>
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            <shareholderServiceIdNumberDesc>CRD number</shareholderServiceIdNumberDesc>
            <shareholderServiceAgentStateCountry shareholderServiceAgentState="US-CA" shareholderServiceAgentCountry="US"/>
            <isShareholderServiceAgentAffiliated>Y</isShareholderServiceAgentAffiliated>
            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
          </shareholderServicingAgent>
          <shareholderServicingAgent>
            <shareholderServiceAgentName>Allspring Funds Management, LLC</shareholderServiceAgentName>
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            <shareholderServiceAgentStateCountry shareholderServiceAgentState="US-CA" shareholderServiceAgentCountry="US"/>
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        </shareholderServicingAgents>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
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        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokerDealers>
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          <brokerDealer>
            <brokerDealerName>Wells Fargo Securities, LLC</brokerDealerName>
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          <brokerDealer>
            <brokerDealerName>Wells Fargo Funds Distributor, LLC</brokerDealerName>
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            <brokerDealerCommission>0.0</brokerDealerCommission>
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          <brokerDealer>
            <brokerDealerName>Wells Fargo Securities Canada Ltd.</brokerDealerName>
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          <brokerDealer>
            <brokerDealerName>Wells Fargo Securities Asia Limited</brokerDealerName>
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            <brokerDealerCrdNo>000017438</brokerDealerCrdNo>
            <brokerDealerLei>5493000K1OOGL416TE10</brokerDealerLei>
            <brokerDealerCountry>HK</brokerDealerCountry>
            <brokerDealerCommission>0.0</brokerDealerCommission>
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          <brokerDealer>
            <brokerDealerName>Wells Fargo Securities International Limited</brokerDealerName>
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            <brokerDealerLei>BWS7DNS2Z4NPKPNYKL75</brokerDealerLei>
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            <brokerDealerCommission>0.0</brokerDealerCommission>
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          <brokerDealer>
            <brokerDealerName>Wells Fargo Securities (Japan) Co., Ltd.</brokerDealerName>
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        <aggregateCommission>5899.200000000000</aggregateCommission>
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    <closedEndManagementInvestment>
      <securityRelatedItems>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>WELLS FARGO UTILITIES AND HIGH INCOME FUND</securityClassTitle>
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    <signature registrantSignedName="Wells Fargo Utilities &amp; High Income Fund" signedDate="2021-08-31" signature="Jeremy DePalma" title="Treasurer"/>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>erhintlctrlrpt.htm
<TEXT>
<html>
    <head>
    </head>
    <body>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:11pt; font-family:'Calibri';font-size:11pt;font-weight:normal;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-size:11pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:11pt; font-family:'Calibri';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a name="_Hlk48034078" style="background-color: yellow;"></a>To the Shareholders and Board of Trustees&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:11pt; font-family:'Calibri';font-size:11pt;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:11pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:11pt; font-family:'Calibri';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">In planning and performing our audit of the financial statements of Wells Fargo Utilities and High Income Fund (the Fund), as of and for the year ended August 31, 2021, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund&rsquo;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&rsquo;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:'';font-size:11pt; font-family:'Calibri';font-size:11pt;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:11pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:11pt; font-family:'Calibri';font-size:11pt;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:11pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:11pt; font-family:'Calibri';font-size:11pt;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&rsquo;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:11pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:11pt; font-family:'Calibri';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Our consideration of the Fund&rsquo;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&rsquo;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, 2021.&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:11pt; font-family:'Calibri';font-size:11pt;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:'';font-size:11pt; font-family:'Calibri';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:11pt; font-family:'Calibri';font-size:11pt;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:11pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:11pt; font-family:'Calibri';font-size:11pt;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-family:'';font-size:11pt; font-family:'Calibri';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">October 27, 2021&#160;</p>
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