| April 24, 2017 | |
| U.S. Securities and Exchange Commission | |
| 100 F Street, N.E. | |
| Washington, D.C. 20549 | |
| Re: | Vanguard Chester Funds (811-XXXXX) |
| Registration Statement on Form N-14 | |
| via electronic filing | |
| Commissioners: | |
| On behalf of Vanguard Target Retirement Income Fund (the “Income Fund”), a series of | |
| Vanguard Chester Funds (the “Trust”), we are hereby filing a Registration Statement on Form N- | |
| 14 (the “Registration Statement”) under the Securities Act of 1933 (the “1933 Act”). The | |
| Registration Statement is being filed to register additional shares of the Income Fund that will be | |
| issued to shareholders of Vanguard Target Retirement 2010 Fund (the “2010 Fund”), a series of | |
| the Trust, in connection with a merger of the 2010 Funds into the Income Fund. | |
| It is proposed that the Registration Statement become effective on May 24, 2017, pursuant to | |
| Rule 488 under the 1933 Act. A definitive information statement/prospectus will be filed and | |
| mailed to 2010 Fund shareholders shortly thereafter. | |
| If you have any questions or comments, please contact me at (610) 669-2153. Thank you for | |
| your time and consideration. | |
| Sincerely, | |
| /s/ Jaliya Faulkner | |
| Jaliya Faulkner | |
| Associate Counsel | |
| Legal Department | |
| cc: | |
| U.S. Securities and Exchange Commission | |