This quote is from the latest issue of Nintendo Power:
Nintendo Power: Tales of Graces was announced for a U.S. release, but no platform was specified. Is there hope for the release of a Wii version?"
"You will hear more about Tales of Graces F soon."
- Makoto Yoshizumi
I suppose it could be a 3DS version, but a 3DS version would require a lot more work because of memory restrictions, imposed by the cart size Nintendo are allowing developers to use. 3DS versions have already lost content because of this.