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P.O. Box 2600
Valley Forge, PA 19482-2600
610-669-7310
lex_smith@vanguard.com
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April 20, 2015 | |
|
Asen Parachkevov, Esq. | |
U.S. Securities and Exchange Commission | via electronic filing |
100 F Street, N.E. | |
Washington, DC 20549 | |
|
|
RE: | Vanguard Index Funds (the “Trust”); | |
| File No. 2-56846 | |
| Post-Effective Amendment No. 141 – Vanguard Total Stock Market Index Fund (the |
| “Fund”) | |
Dear Mr. Parachkevov,
This letter responds to your comments provided on April 14, 2015, on the above referenced post-effective amendment.
| | | | | |
Comment 1: | Prospectus - Fund Summary – Fees and Expenses | |
Comment: | Please include the Fund’s complete fee table in your response letter. | |
|
Response: | Please see the fee table below. | | | | |
|
| Annual Fund Operating Expenses | | | | |
| (Expenses that you pay each year as a percentage of the value of your investment) | |
| | Institutional Shares | | Institutional Plus Shares | |
| Management Fees | 0.02 | % | 0.00 | % |
| 12b-1 Distribution Fee | None | | None | |
| Other Expenses | 0.02 | % | 0.02 | % |
| Total Annual Fund Operating Expenses | 0.04 | % | 0.02 | % |
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Comment 2: | Prospectus - Fund Summary – Tax Information | | | |
Comment: | Please clarify that withdrawals from tax-deferred retirement accounts may be subject to | |
| taxes. | | | | |
|
Response: | We have considered the comment and do not plan to modify the disclosure. We believe | |
| the current disclosure appropriately conforms to the requirements of Item 7 of Form N- | |
| 1A. | | | | |
Asen Parachkevov, Esq.
April 20, 2015
Page 2
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Comment 3: Tandy Requirements |
As required by the SEC, the Fund acknowledges that: |
- The Fund is responsible for the adequacy and accuracy of the disclosure in the filing.
- Staff comments or changes in response to staff comments in the filings reviewed by the staffdo not foreclose the Commission from taking any action with respect to the filing.
- The Fund may not assert staff comments as a defense in any proceeding initiated by theCommission or any person under the federal securities laws of the United States.
Please contact me at (610) 669-7310 with any questions or comments regarding the above response. Thank you.
Sincerely,
/s/ Alexander F. Smith
Alexander F. Smith
Associate Counsel
The Vanguard Group, Inc.