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 |