Vanguard PrimeCap Fund (VPMCX) N-14 Registration statement for investment companies business combination

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 Institutional 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 Institutional 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