| P.O. Box 2600 | ||
| Valley Forge, PA 19482-2600 | ||
| 610-669-1538 | ||
| Judy_L_Gaines@vanguard.com | ||
| April 2, 2013 | ||
| Chad Eskildsen | ||
| U.S. Securities & Exchange Commission | via electronic filing | |
| 100 F Street, N.E. | ||
| Washington, DC 20549 | ||
| RE: | Vanguard World Fund; File No. 2-17620 | |
Dear Mr. Eskildsen,
The following responds to our conversation on April 2, 2013 on the post-effective amendment of the registration statement of the above-referenced registrant. You commented on Post-Effective Amendment No. 126 that was filed on January 31, 2013 pursuant to Rule 485(a).
Comment 1:Tandy Requirements
As required by the SEC, the Funds acknowledge that:
Each 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 bythe staff do not foreclose the Commission from taking any action with respect to thefiling.
Each Fund may not assert staff comments as a defense in any proceeding initiated bythe Commission or any person under the federal securities laws of the United States.
| Please contact me at (610) 669-1538 with any questions or comments regarding the |
| above response. Thank you. |
| Sincerely, |
| Judith L. Gaines |
| Associate Counsel |