| December 2, 2013 | ||
| Amy Miller, Esq. | ||
| U.S. Securities & Exchange Commission | via electronic filing | |
| 100 F Street, N.E. | ||
| Washington, DC 20549 | ||
| RE: | Vanguard Specialized Funds; File No. 2-88116 | |
| Dear Ms. Miller, | ||
The following responds to your voicemail on November 29, 2013 on the post-effective amendment of the registration statement of the above-referenced registrant. You commented on Post-Effective Amendment No. 79 that was filed on October 15, 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) 669-8439 with any questions or comments regarding the above response. Thank you.
| Sincerely, |
| Christyn L. Rossman |
| Associate Counsel |