EX-23.7 6 exhibit237.htm EXHIBIT 23.7 exhibit237.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

Exhibit 23.7

January 24, 2007

United Financial Corp.
P.O. Box 2779
Great Falls, Montana 59403

Re:
Proxy Statement/Prospectus and Registration Statement
on Form S-4 of U.S. Bancorp
Ladies and Gentlemen:

     We hereby consent to the use of our opinion letter dated November 6, 2006 to the Board of Directors of United Financial Corp. as Annex C to the Proxy Statement/Prospectus which forms a part of post-effective Amendment No. 1 to the Registration Statement on Form S-4 and to the references to our name and to the description of such opinion letter contained in the Proxy Statement/Prospectus under the caption "The Merger—Opinion of United's Financial Advisor." In giving this consent, we do not admit that we come within the category of persons whose consent is required under the Securities Act of 1933, as amended, or the rules and regulations of the Securities and Exchange Commission thereunder, nor do we thereby admit that we are experts with respect to any part of such Registration Statement within the meaning of the term "experts" as used in the Securities Act of 1933, as amended, or the rules and regulations of the Securities and Exchange Commission thereunder.

HOWE BARNES HOEFER & ARNETT, INC.

By

/s/ MATTHEW C. BOBA
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Matthew C. Boba
Executive Vice President and General Counsel