Report of Independent
Registered Public
Accounting Firm
To the Board of Trustees of Vanguard Windsor Funds
and Shareholders of
Vanguard Windsor Fund and
Vanguard Windsor II Fund
In planning and performing our audits of the financial
statements of Vanguard Windsor Fund and
Vanguard Windsor II Fund (constituting Vanguard
Windsor Funds, hereafter collectively referred to as
the  "Funds") as of and for the year ended October
31, 2022, in accordance with the standards of the
Public  Company Accounting Oversight Board
(United States) (PCAOB), we considered the Funds'
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 Funds' internal
control over financial reporting. Accordingly, we do
not express an  opinion on the effectiveness of the
Funds' internal control over financial reporting.
The management of the Funds 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. 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 generally accepted accounting principles, and
that receipts and  expenditures of the company are
being made only in accordance with authorizations of
management and  directors of the company; and (3)
provide reasonable assurance regarding prevention
or timely detection  of unauthorized acquisition, use
or disposition of a company's assets that could have
a material effect on  the financial statements.
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.
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 company's
annual or interim financial statements will not be
prevented or  detected on a timely basis.
Our consideration of the Funds' 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 over  financial reporting that might be
material weaknesses under standards established
by the PCAOB. However, we noted no deficiencies
in the Funds' 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 October
31, 2022.
This report is intended solely for the information and
use of the Board of Trustees of Vanguard Windsor
Funds and the Securities and Exchange Commission
and is not intended to be and should not be used by
anyone other than these specified parties.
December 16, 2022
PricewaterhouseCoopers LLP, Two Commerce Square,
Suite 1800, 2001 Market Street, Philadelphia, PA
19103-7042 T: (267) 330 3000, www.pwc.com/us