<SEC-DOCUMENT>0000932471-17-004711-index.html : 20171116
<SEC-HEADER>0000932471-17-004711.hdr.sgml : 20171116
<ACCEPTANCE-DATETIME>20170728094717
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000932471-17-004711
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20170728

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD ADMIRAL FUNDS
		CENTRAL INDEX KEY:			0000891190
		IRS NUMBER:				232696041
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		P.O. BOX 2600, V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 2600  V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD ADMIRAL FUNDS INC
		DATE OF NAME CHANGE:	19920908

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD CMT FUNDS
		CENTRAL INDEX KEY:			0001273878
		IRS NUMBER:				200961006

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			MALVERN
		STATE:			PA
		ZIP:			19355
		BUSINESS PHONE:		610-669-1000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			MALVERN
		STATE:			PA
		ZIP:			19355

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD CASH MANAGEMENT TRUST
		DATE OF NAME CHANGE:	20031218

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD SPECIALIZED FUNDS
		CENTRAL INDEX KEY:			0000734383
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD SPECIALIZED FUNDS/
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD SPECIALIZED PORTFOLIOS INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD FIXED INCOME SECURITIES FUNDS
		CENTRAL INDEX KEY:			0000106444
		IRS NUMBER:				231899003
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD FIXED INCOME SECURITIES FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WESTMINSTER BOND FUND INC
		DATE OF NAME CHANGE:	19800619

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Vanguard Montgomery Funds
		CENTRAL INDEX KEY:			0001409957
		IRS NUMBER:				261082315
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		P.O. BOX 2600
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		610-669-1000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 2600
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD WORLD FUND
		CENTRAL INDEX KEY:			0000052848
		IRS NUMBER:				046035483
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD WORLD FUNDS
		DATE OF NAME CHANGE:	20020402

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD WORLD FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IVEST FUND INC
		DATE OF NAME CHANGE:	19850923

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD SCOTTSDALE FUNDS
		CENTRAL INDEX KEY:			0001021882
		IRS NUMBER:				232439140
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD TREASURY FUND
		DATE OF NAME CHANGE:	19960829

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD MONEY MARKET RESERVES
		CENTRAL INDEX KEY:			0000106830
		IRS NUMBER:				236607979
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD MONEY MARKET FUNDS
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD MONEY MARKET RESERVES INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD MONEY MARKET TRUST
		DATE OF NAME CHANGE:	19851103

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD CHESTER FUNDS
		CENTRAL INDEX KEY:			0000752177
		IRS NUMBER:				232311358
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD PRIMECAP FUND/
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD/PRIMECAP FUND INC
		DATE OF NAME CHANGE:	19940608

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PRIMECAP FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD FENWAY FUNDS
		CENTRAL INDEX KEY:			0000826473
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		P.O. BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD EQUITY INCOME FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD MALVERN FUNDS
		CENTRAL INDEX KEY:			0000836906
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		P.O. BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD ASSET ALLOCATION FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD WELLESLEY INCOME FUND
		CENTRAL INDEX KEY:			0000105544
		IRS NUMBER:				231711688
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD WELLESLEY INCOME FUND/
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD/WELLESLEY INCOME FUND INC
		DATE OF NAME CHANGE:	19940608

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WELLESLEY INCOME FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD MORGAN GROWTH FUND
		CENTRAL INDEX KEY:			0000068138
		IRS NUMBER:				510108190
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD MORGAN GROWTH FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MORGAN W L GROWTH FUND INC
		DATE OF NAME CHANGE:	19900507

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MORGAN GROWTH FUND
		DATE OF NAME CHANGE:	19681203

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD INTERNATIONAL EQUITY INDEX FUNDS
		CENTRAL INDEX KEY:			0000857489
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD INTERNATIONAL EQUITY INDEX FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD STAR FUNDS
		CENTRAL INDEX KEY:			0000736054
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD STAR FUND
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD SPECIAL TAX ADVANTAGED RETIREMENT FUND
		DATE OF NAME CHANGE:	19850318

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD WHITEHALL FUNDS
		CENTRAL INDEX KEY:			0001004655
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD WHITEHALL FUNDS INC
		DATE OF NAME CHANGE:	19951207

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Vanguard Charlotte Funds
		CENTRAL INDEX KEY:			0001532203
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		P.O. BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106695410

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD MUNICIPAL BOND FUNDS
		CENTRAL INDEX KEY:			0000225997
		IRS NUMBER:				232022170
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD MUNICIPAL BOND FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD MUNICIPAL BOND FUND
		DATE OF NAME CHANGE:	19851103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WARWICK MUNICIPAL BOND FUND INC
		DATE OF NAME CHANGE:	19800619

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD TRUSTEES' EQUITY FUND
		CENTRAL INDEX KEY:			0000313850
		IRS NUMBER:				232120820
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD TRUSTEES EQUITY FUNDS
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD TRUSTEES EQUITY FUND
		DATE OF NAME CHANGE:	19930303

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TRUSTEES COMINGLED FUND
		DATE OF NAME CHANGE:	19930302

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD HORIZON FUNDS
		CENTRAL INDEX KEY:			0000932471
		IRS NUMBER:				232787277
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD HORIZON FUND INC
		DATE OF NAME CHANGE:	19941107

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD WINDSOR FUNDS
		CENTRAL INDEX KEY:			0000107606
		IRS NUMBER:				510082711
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD WINDSOR FUNDS/
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD/WINDSOR FUNDS INC
		DATE OF NAME CHANGE:	19931203

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WINDSOR FUNDS INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD EXPLORER FUND
		CENTRAL INDEX KEY:			0000034066
		IRS NUMBER:				510106626
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD EXPLORER FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EXPLORER FUND INC
		DATE OF NAME CHANGE:	19900305

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD CALIFORNIA TAX-FREE FUNDS
		CENTRAL INDEX KEY:			0000783401
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD CALIFORNIA TAX FREE FUNDS
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD CALIFORNIA TAX FREE FUND
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD CALIFORNIA INSURED TAX FREE FUND
		DATE OF NAME CHANGE:	19870514

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD CONVERTIBLE SECURITIES FUND
		CENTRAL INDEX KEY:			0000791107
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD CONVERTIBLE SECURITIES FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD NEW JERSEY TAX-FREE FUNDS
		CENTRAL INDEX KEY:			0000821404
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD NEW JERSEY TAX FREE FUNDS
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD NEW JERSEY TAX FREE FUND
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD NEW YORK TAX-FREE FUNDS
		CENTRAL INDEX KEY:			0000788599
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD NEW YORK INSURED TAX FREE FUND
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD OHIO TAX-FREE FUNDS
		CENTRAL INDEX KEY:			0000862341
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD OHIO TAX FREE FUND
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD PENNSYLVANIA TAX-FREE FUNDS
		CENTRAL INDEX KEY:			0000788606
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD PENNSYLVANIA TAX FREE FUND
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD PENNSYLVANIA INSURED TAX FREE FUND
		DATE OF NAME CHANGE:	19880407

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD MASSACHUSETTS TAX-EXEMPT FUNDS
		CENTRAL INDEX KEY:			0001070414
		IRS NUMBER:				232975858
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD MASSACHUSETTS TAX EXEMPT FUNDS
		DATE OF NAME CHANGE:	19980915

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD WELLINGTON FUND
		CENTRAL INDEX KEY:			0000105563
		IRS NUMBER:				510071687
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD/WELLINGTON FUND INC
		DATE OF NAME CHANGE:	19940608

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WELLINGTON FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD QUANTITATIVE FUNDS /
		CENTRAL INDEX KEY:			0000799127
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 VANGUARD BLVD
		STREET 2:		P O BOX 2600
		CITY:			MALVERN
		STATE:			PA
		ZIP:			19355
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		100 VANGUARD BLVD
		STREET 2:		PO BOX 2600
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD BOND INDEX FUNDS
		CENTRAL INDEX KEY:			0000794105
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 2600 V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD BOND INDEX FUND INC
		DATE OF NAME CHANGE:	19940111

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD BOND MARKET FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD INDEX BOND FUND
		DATE OF NAME CHANGE:	19870105

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD INSTITUTIONAL INDEX FUNDS
		CENTRAL INDEX KEY:			0000862084
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD INSTITUTIONAL INDEX FUND
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD INSTITUTIONAL EQUITY INDEX FUND INC
		DATE OF NAME CHANGE:	19900701

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD VALLEY FORGE FUNDS
		CENTRAL INDEX KEY:			0000889519
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD BALANCED INDEX FUNDS
		DATE OF NAME CHANGE:	20070223

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD BALANCED INDEX FUND
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD BALANCED INDEX FUND INC
		DATE OF NAME CHANGE:	19920715

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD VARIABLE INSURANCE FUNDS
		CENTRAL INDEX KEY:			0000857490
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD VARIABLE INSURANCE FUND
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD VARIABLE INSURANCE FUND INC
		DATE OF NAME CHANGE:	19910505

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD INDEX FUNDS
		CENTRAL INDEX KEY:			0000036405
		IRS NUMBER:				231999755
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD INDEX FUNDS/
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD INDEX TRUST
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST INDEX INVESTMENT TRUST
		DATE OF NAME CHANGE:	19800904

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD TAX-MANAGED FUNDS
		CENTRAL INDEX KEY:			0000923202
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD TAX MANAGED FUNDS
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD TAX-MANAGED FUNDS
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD TAX MANAGED FUND INC
		DATE OF NAME CHANGE:	19940517
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>2 <FILENAME>responseletter-2017proxyx1x1.jpg <TEXT> Document 2 - file: responseletter-2017proxyx1x1.jpg
</DOCUMENT> </SEC-DOCUMENT>