<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/mafiler" xmlns:com="http://www.sec.gov/edgar/common_ma" xmlns:com1="http://www.sec.gov/edgar/common" xmlns:ma="http://www.sec.gov/edgar/ma_drp" xmlns:ma1="http://www.sec.gov/edgar/ma_common_drp">
  <headerData>
    <submissionType>MA/A</submissionType>
    <filerInfo>
      <com:filer>
        <com1:filerId>0000108634</com1:filerId>
        <com1:filerCcc>XXXXXXXX</com1:filerCcc>
      </com:filer>
      <com:contact>
        <com1:name>Chris</com1:name>
        <com1:phoneNumber>Charles</com1:phoneNumber>
      </com:contact>
      <com:contactEmail>ccharles@wulffhansen.com</com:contactEmail>
    </filerInfo>
  </headerData>
  <formData>
    <firmName>WULFF, HANSEN &amp; CO.</firmName>
    <firmCrdNumber>908</firmCrdNumber>
    <irsNum>94-0993720</irsNum>
    <registrations>
      <maTregistration>
        <com:fileNumber>866-00191-00</com:fileNumber>
      </maTregistration>
      <baseRegistrations>
        <maRegistration>
          <com:fileNumber>867-01256</com:fileNumber>
        </maRegistration>
        <baseRegistrations>
          <com:bdRegistration>
            <com:fileNumber>008-00292</com:fileNumber>
            <com:crdNumber>908</com:crdNumber>
          </com:bdRegistration>
          <com:iaRegistration>
            <com:nonExempt>
              <com:stateRegistration>
                <com:crdNumber>908</com:crdNumber>
                <com:state>CA</com:state>
              </com:stateRegistration>
            </com:nonExempt>
          </com:iaRegistration>
        </baseRegistrations>
      </baseRegistrations>
    </registrations>
    <principalOfficeAddress>
      <addressInfo>
        <com:address>
          <com1:street1>100 Smith Ranch Road Suite 330</com1:street1>
          <com1:city>San Rafael</com1:city>
          <com1:stateOrCountry>CA</com1:stateOrCountry>
          <com1:zipCode>94903</com1:zipCode>
        </com:address>
      </addressInfo>
      <phoneNumber>415-421-8900</phoneNumber>
    </principalOfficeAddress>
    <mailingAddressDifferent>N</mailingAddressDifferent>
    <primaryWebAddress>wulffhansen.com</primaryWebAddress>
    <cco>
      <name>
        <com:firstName>Christopher</com:firstName>
        <com:middleName>Donald</com:middleName>
        <com:lastName>Charles</com:lastName>
      </name>
      <address>
        <com:address>
          <com1:street1>100 Smith Ranch Road, Suite 330</com1:street1>
          <com1:city>San Rafael</com1:city>
          <com1:stateOrCountry>CA</com1:stateOrCountry>
          <com1:zipCode>94903</com1:zipCode>
        </com:address>
      </address>
      <phoneNumber>4154218900</phoneNumber>
      <email>ccharles@wulffhansen.com</email>
    </cco>
    <booksAndRecordsLocations>
      <booksAndRecordsLocation>
        <type>
          <com:add>Add</com:add>
        </type>
        <locationName>Global Relay</locationName>
        <contact>
          <addressInfo>
            <com:address>
              <com1:street1>220 Cambie St</com1:street1>
              <com1:city>Vancouver</com1:city>
              <com1:stateOrCountry>A1</com1:stateOrCountry>
              <com1:zipCode>v6b2m9</com1:zipCode>
            </com:address>
          </addressInfo>
          <phoneNumber>6044846630</phoneNumber>
        </contact>
        <locationType>
          <third-party/>
        </locationType>
        <description>Electronic communications archive</description>
      </booksAndRecordsLocation>
    </booksAndRecordsLocations>
    <formOfOrganization>
      <formOrgType>
        <formOrgTypes>
          <Corporation/>
        </formOrgTypes>
      </formOrgType>
    </formOfOrganization>
    <monthOfFiscalYearEnd>December</monthOfFiscalYearEnd>
    <organizedJurisdiction>
      <com1:stateOrCountry>CA</com1:stateOrCountry>
    </organizedJurisdiction>
    <dateOfOrganization>04-20-1931</dateOfOrganization>
    <isPrcApplicant>N</isPrcApplicant>
    <numberOfEmployees>7</numberOfEmployees>
    <employeesEngagedInMAA>5</employeesEngagedInMAA>
    <maaEmployeesRegBD>5</maaEmployeesRegBD>
    <maaRegIA>1</maaRegIA>
    <numberOfSolicitingFirms>0</numberOfSolicitingFirms>
    <clientsServedAsMA>20</clientsServedAsMA>
    <typesOfClients>
      <typesOfClients>
        <clientTypes>Municipal Entities</clientTypes>
        <clientTypes>Non-profit organizations</clientTypes>
        <clientTypes>Corporations or other businesses</clientTypes>
        <clientTypes>Other</clientTypes>
      </typesOfClients>
      <typesOfClientsOther>Persons or organizations considering formation of a municipal entity or becoming an obligated person</typesOfClientsOther>
    </typesOfClients>
    <numberOfSolicitedME>0</numberOfSolicitedME>
    <numberOfSolicitedOP>0</numberOfSolicitedOP>
    <totalNumberOfSolicitedMEAndOP>0</totalNumberOfSolicitedMEAndOP>
    <typesOfSolicitedPersons>
      <solicitationPersonTypes>
        <solicitationPersonTypes>Not Applicable</solicitationPersonTypes>
      </solicitationPersonTypes>
    </typesOfSolicitedPersons>
    <meOrOPCompensationTypes>
      <compensationTypes>
        <compensationTypes>Hourly Charges</compensationTypes>
        <compensationTypes>Fixed Fees</compensationTypes>
        <compensationTypes>Contingent Fees</compensationTypes>
      </compensationTypes>
    </meOrOPCompensationTypes>
    <solicitationCompensationTypes>
      <compensationTypes>
        <compensationTypes>Not Applicable</compensationTypes>
      </compensationTypes>
    </solicitationCompensationTypes>
    <engagedActivities>
      <engagedActivityTypes>
        <engagedActivityType>Advice Insurance Of MS</engagedActivityType>
        <engagedActivityType>Advice Investment Of Proceeds MS</engagedActivityType>
        <engagedActivityType>Advice ME Investments</engagedActivityType>
        <engagedActivityType>Advice ME Other Investments</engagedActivityType>
        <engagedActivityType>Advice Guaranteed IC</engagedActivityType>
        <engagedActivityType>Advice Use Of MD</engagedActivityType>
        <engagedActivityType>Advice On Selection</engagedActivityType>
        <engagedActivityType>Other</engagedActivityType>
      </engagedActivityTypes>
      <eaTypeOtherDescription>Advice concerning continuing disclosure and a wide variety of financial and operational matters</eaTypeOtherDescription>
    </engagedActivities>
    <otherActivities>
      <brokerDealers>
        <isActivelyEngaged>Y</isActivelyEngaged>
        <isPrimaryBusiness>Y</isPrimaryBusiness>
      </brokerDealers>
      <insurance>
        <isActivelyEngaged>Y</isActivelyEngaged>
      </insurance>
      <investmentAdvisor>
        <isActivelyEngaged>Y</isActivelyEngaged>
        <isPrimaryBusiness>Y</isPrimaryBusiness>
      </investmentAdvisor>
    </otherActivities>
    <isEngagedInOtherNonMAABusiness>N</isEngagedInOtherNonMAABusiness>
    <totalFIAAssociatedPersons>0</totalFIAAssociatedPersons>
    <participationInterestMACT>
      <mactBuySellFromClients>N</mactBuySellFromClients>
      <mactBuySellRecommendToClients>N</mactBuySellRecommendToClients>
      <mactEnterDerivativesWithClients>N</mactEnterDerivativesWithClients>
      <mactRecommendOwnedInterestToClients>N</mactRecommendOwnedInterestToClients>
      <mactRecommendToClientsServing>N</mactRecommendToClientsServing>
      <mactRecommendToClientsHavingOtherSalesInterest>N</mactRecommendToClientsHavingOtherSalesInterest>
      <mactDiscAuthBuySellAsMAA>N</mactDiscAuthBuySellAsMAA>
      <mactDiscAuthBuySell>N</mactDiscAuthBuySell>
      <mactDiscAuthDetermineBrokerDealer>N</mactDiscAuthDetermineBrokerDealer>
      <mactDiscAuthDetermineCommissionToBrokerDealer>N</mactDiscAuthDetermineCommissionToBrokerDealer>
      <mactRecommendBrokerDealerToClient>Y</mactRecommendBrokerDealerToClient>
      <mactRecommendBrokerDealerToClientAreAP>N</mactRecommendBrokerDealerToClientAreAP>
      <mactCompensateForReferrals>N</mactCompensateForReferrals>
      <mactReceiveCompensationForReferrals>N</mactReceiveCompensationForReferrals>
    </participationInterestMACT>
    <disclosureAnswers>
      <criminalDisclosure>
        <com:isConvictedOfFelony>N</com:isConvictedOfFelony>
        <com:isChargedWithFelony>N</com:isChargedWithFelony>
        <com:isOrgConvictedOfFelony>N</com:isOrgConvictedOfFelony>
        <com:isOrgChargedWithFelony>N</com:isOrgChargedWithFelony>
      </criminalDisclosure>
      <regulatoryDisclosure>
        <com:isMadeFalseStatement>Y</com:isMadeFalseStatement>
        <com:isViolatedRegulation>Y</com:isViolatedRegulation>
        <com:isCauseOfDenial>N</com:isCauseOfDenial>
        <com:isOrderAgainst>Y</com:isOrderAgainst>
        <com:isImposedPenalty>N</com:isImposedPenalty>
        <com:isUnEthical>N</com:isUnEthical>
        <com:isFoundInViolationOfRegulation>N</com:isFoundInViolationOfRegulation>
        <com:isFoundInCauseOfDenial>N</com:isFoundInCauseOfDenial>
        <com:isOrderAgainstActivity>N</com:isOrderAgainstActivity>
        <com:isDeniedLicense>N</com:isDeniedLicense>
        <com:isFoundMadeFalseStatement>N</com:isFoundMadeFalseStatement>
        <com:isFoundInViolationOfRules>Y</com:isFoundInViolationOfRules>
        <com:isFoundInCauseOfSuspension>N</com:isFoundInCauseOfSuspension>
        <com:isDiscipliend>N</com:isDiscipliend>
        <com:isAuthorizedToActAttorney>N</com:isAuthorizedToActAttorney>
        <com:isRegulatoryComplaint>N</com:isRegulatoryComplaint>
      </regulatoryDisclosure>
      <civilDisclosure>
        <com:isEnjoined>N</com:isEnjoined>
        <com:isFoundInViolationOfRegulation>N</com:isFoundInViolationOfRegulation>
        <com:isDismissed>N</com:isDismissed>
        <com:isNamedInCivilProceeding>N</com:isNamedInCivilProceeding>
      </civilDisclosure>
    </disclosureAnswers>
    <hasAnnualReceiptsLessThan7Million>Y</hasAnnualReceiptsLessThan7Million>
    <isAffiliatedWithReceiptsMoreThan7Million>N</isAffiliatedWithReceiptsMoreThan7Million>
    <scheduleA>
      <persons>
        <person>
          <name>
            <com:firstName>Christopher</com:firstName>
            <com:middleName>Donald</com:middleName>
            <com:lastName>Charles</com:lastName>
          </name>
          <baseInformation>
            <titleStatus>President, CCO</titleStatus>
            <statusAcquired>07-29-2002</statusAcquired>
            <ownershipCode>E</ownershipCode>
            <isControPerson>Y</isControPerson>
            <crdNumber>709131</crdNumber>
          </baseInformation>
        </person>
        <person>
          <name>
            <com:firstName>Mark</com:firstName>
            <com:middleName>Hughes</com:middleName>
            <com:lastName>Pressman</com:lastName>
          </name>
          <baseInformation>
            <titleStatus>Director, 5%+ Shareholder</titleStatus>
            <statusAcquired>04-27-2005</statusAcquired>
            <ownershipCode>A</ownershipCode>
            <isControPerson>N</isControPerson>
            <crdNumber>367444</crdNumber>
          </baseInformation>
        </person>
        <person>
          <name>
            <com:firstName>Dennis</com:firstName>
            <com:middleName>Henry</com:middleName>
            <com:lastName>Steinkamp</com:lastName>
          </name>
          <baseInformation>
            <titleStatus>5%+ Shareholder</titleStatus>
            <statusAcquired>03-20-2018</statusAcquired>
            <ownershipCode>A</ownershipCode>
            <isControPerson>N</isControPerson>
            <crdNumber>1356304</crdNumber>
          </baseInformation>
        </person>
        <person>
          <name>
            <com:firstName>Kim</com:firstName>
            <com:middleName>B</com:middleName>
            <com:lastName>Tu</com:lastName>
          </name>
          <baseInformation>
            <titleStatus>FINOP</titleStatus>
            <statusAcquired>10-01-2019</statusAcquired>
            <ownershipCode>NA</ownershipCode>
            <isControPerson>Y</isControPerson>
            <crdNumber>2047262</crdNumber>
          </baseInformation>
        </person>
      </persons>
    </scheduleA>
    <scheduleC>
      <directPersons>
        <person>
          <baseInformation>
            <name>
              <com:firstName>Christopher</com:firstName>
              <com:middleName>Donald</com:middleName>
              <com:lastName>Charles</com:lastName>
            </name>
            <baseInformation>
              <titleStatus>President, CCO</titleStatus>
              <statusAcquired>07-29-2002</statusAcquired>
              <ownershipCode>E</ownershipCode>
              <isControPerson>Y</isControPerson>
              <crdNumber>709131</crdNumber>
            </baseInformation>
          </baseInformation>
        </person>
        <person>
          <type>
            <com:delete>Delete</com:delete>
          </type>
          <baseInformation>
            <name>
              <com:firstName>Mark</com:firstName>
              <com:middleName>Hughes</com:middleName>
              <com:lastName>Pressman</com:lastName>
            </name>
            <baseInformation>
              <titleStatus>Director, 5%+ Shareholder</titleStatus>
              <statusAcquired>04-27-2005</statusAcquired>
              <ownershipCode>NA</ownershipCode>
              <isControPerson>N</isControPerson>
              <crdNumber>367444</crdNumber>
            </baseInformation>
          </baseInformation>
        </person>
        <person>
          <baseInformation>
            <name>
              <com:firstName>Dennis</com:firstName>
              <com:middleName>Henry</com:middleName>
              <com:lastName>Steinkamp</com:lastName>
            </name>
            <baseInformation>
              <titleStatus>5%+ Shareholder</titleStatus>
              <statusAcquired>03-20-2018</statusAcquired>
              <ownershipCode>A</ownershipCode>
              <isControPerson>N</isControPerson>
              <crdNumber>1356304</crdNumber>
            </baseInformation>
          </baseInformation>
        </person>
        <person>
          <baseInformation>
            <name>
              <com:firstName>Kim</com:firstName>
              <com:middleName>B</com:middleName>
              <com:lastName>Tu</com:lastName>
            </name>
            <baseInformation>
              <titleStatus>FINOP</titleStatus>
              <statusAcquired>10-01-2019</statusAcquired>
              <ownershipCode>NA</ownershipCode>
              <isControPerson>Y</isControPerson>
              <crdNumber>2047262</crdNumber>
            </baseInformation>
          </baseInformation>
        </person>
      </directPersons>
    </scheduleC>
    <drpInfo>
      <ma:regulatoryDisclosure>
        <ma:regulatoryDrp>
          <ma:headerData>
            <ma:baseHeader>
              <ma:type>
                <ma1:amend/>
              </ma:type>
              <ma:drpFor>
                <ma1:applicant/>
              </ma:drpFor>
            </ma:baseHeader>
            <ma:respondingTo>
              <ma:responseQuestion>9-C1</ma:responseQuestion>
              <ma:responseQuestion>9-C2</ma:responseQuestion>
              <ma:responseQuestion>9-C4</ma:responseQuestion>
            </ma:respondingTo>
          </ma:headerData>
          <ma:applicantInfo>
            <ma:drpInfo>
              <ma:filedDisclosure>
                <ma:advBDU4Filing>
                  <ma1:name>Wulff, Hansen &amp; Co.</ma1:name>
                  <ma1:crdNumber>908</ma1:crdNumber>
                  <ma1:disclosureNumber>118097</ma1:disclosureNumber>
                </ma:advBDU4Filing>
              </ma:filedDisclosure>
            </ma:drpInfo>
          </ma:applicantInfo>
        </ma:regulatoryDrp>
        <ma:regulatoryDrp>
          <ma:headerData>
            <ma:baseHeader>
              <ma:type>
                <ma1:amend/>
              </ma:type>
              <ma:drpFor>
                <ma1:applicant/>
              </ma:drpFor>
            </ma:baseHeader>
            <ma:respondingTo>
              <ma:responseQuestion>9-E2</ma:responseQuestion>
            </ma:respondingTo>
          </ma:headerData>
          <ma:applicantInfo>
            <ma:drpInfo>
              <ma:filedDisclosure>
                <ma:advBDU4Filing>
                  <ma1:name>Wulff, Hansen &amp; Co.</ma1:name>
                  <ma1:crdNumber>908</ma1:crdNumber>
                  <ma1:disclosureNumber>118097, 118098, 138620, 1553736</ma1:disclosureNumber>
                </ma:advBDU4Filing>
              </ma:filedDisclosure>
            </ma:drpInfo>
          </ma:applicantInfo>
        </ma:regulatoryDrp>
        <ma:regulatoryDrp>
          <ma:headerData>
            <ma:baseHeader>
              <ma:type>
                <ma1:amend/>
              </ma:type>
              <ma:apDrpFiledCount>1</ma:apDrpFiledCount>
              <ma:drpFor>
                <ma1:ap/>
              </ma:drpFor>
            </ma:baseHeader>
            <ma:respondingTo>
              <ma:responseQuestion>9-E2</ma:responseQuestion>
            </ma:respondingTo>
          </ma:headerData>
          <ma:apInfo>
            <ma:associatedPerson>
              <ma:apType>
                <ma:naturalPersonInfo>
                  <com:firstName>Kim</com:firstName>
                  <com:middleName>B</com:middleName>
                  <com:lastName>Tu</com:lastName>
                </ma:naturalPersonInfo>
              </ma:apType>
              <ma:registrationInfo>
                <ma:isSECRegistered>N</ma:isSECRegistered>
                <ma:crdNumber>2047262</ma:crdNumber>
              </ma:registrationInfo>
              <ma:drpInfo>
                <ma:filedDisclosure>
                  <ma:advBDU4Filing>
                    <ma1:name>Kim Tu</ma1:name>
                    <ma1:crdNumber>2047262</ma1:crdNumber>
                    <ma1:disclosureNumber>C01010014</ma1:disclosureNumber>
                  </ma:advBDU4Filing>
                </ma:filedDisclosure>
              </ma:drpInfo>
            </ma:associatedPerson>
          </ma:apInfo>
        </ma:regulatoryDrp>
        <ma:regulatoryDrp>
          <ma:headerData>
            <ma:baseHeader>
              <ma:type>
                <ma1:amend/>
              </ma:type>
              <ma:apDrpFiledCount>1</ma:apDrpFiledCount>
              <ma:drpFor>
                <ma1:ap/>
              </ma:drpFor>
            </ma:baseHeader>
            <ma:respondingTo>
              <ma:responseQuestion>9-E2</ma:responseQuestion>
            </ma:respondingTo>
          </ma:headerData>
          <ma:apInfo>
            <ma:associatedPerson>
              <ma:apType>
                <ma:naturalPersonInfo>
                  <com:firstName>Kim</com:firstName>
                  <com:middleName>B</com:middleName>
                  <com:lastName>Tu</com:lastName>
                </ma:naturalPersonInfo>
              </ma:apType>
              <ma:registrationInfo>
                <ma:isSECRegistered>N</ma:isSECRegistered>
                <ma:crdNumber>2047262</ma:crdNumber>
              </ma:registrationInfo>
              <ma:drpInfo>
                <ma:filedDisclosure>
                  <ma:advBDU4Filing>
                    <ma1:name>Kim Tu</ma1:name>
                    <ma1:crdNumber>2047262</ma1:crdNumber>
                    <ma1:disclosureNumber>C01030027</ma1:disclosureNumber>
                  </ma:advBDU4Filing>
                </ma:filedDisclosure>
              </ma:drpInfo>
            </ma:associatedPerson>
          </ma:apInfo>
        </ma:regulatoryDrp>
      </ma:regulatoryDisclosure>
    </drpInfo>
    <maExecutionPage>
      <signature>
        <com1:signature>Christopher Charles</com1:signature>
        <com1:signerName>Christopher Charles</com1:signerName>
        <com1:title>President</com1:title>
        <com1:date>05-28-2020</com1:date>
      </signature>
      <crdNumber>908</crdNumber>
    </maExecutionPage>
    <controls>
      <isSolePropietor>N</isSolePropietor>
      <hasNameChange>N</hasNameChange>
      <hasDBAName>N</hasDBAName>
      <hasPreviousDBAName>N</hasPreviousDBAName>
      <hasAdditionalDBANames>N</hasAdditionalDBANames>
      <hasMATReg>Y</hasMATReg>
      <additionalRegs>N</additionalRegs>
      <additionalOffices>N</additionalOffices>
      <hasMailingAddress>N</hasMailingAddress>
      <hasAdditionalWebsites>N</hasAdditionalWebsites>
      <hasBooksRecords>Y</hasBooksRecords>
      <isRegisteredFFRA>N</isRegisteredFFRA>
      <isAffiliatedOtherBus>N</isAffiliatedOtherBus>
      <independentBusinessEmployee>N</independentBusinessEmployee>
      <receiveCompensationForMAAFromOtherClients>N</receiveCompensationForMAAFromOtherClients>
      <isSucceedingApplicant>N</isSucceedingApplicant>
      <isCPForApplicantPolicy>N</isCPForApplicantPolicy>
      <isPRCompanyUnder1215>N</isPRCompanyUnder1215>
      <hasScheduleB>N</hasScheduleB>
      <isSection12Or15ReportingCompany>N</isSection12Or15ReportingCompany>
      <isOtherNonMAABuisinesssPrimary>N</isOtherNonMAABuisinesssPrimary>
    </controls>
  </formData>
</edgarSubmission>
