May 30, 2017
U.S. Securities and Exchange Commission
Attention: Lisa N. Larkin
450 Fifth Street, N.W.
Washington, DC 20549
Re: Vanguard Chester Funds – N-14 Filing
Vanguard Target Retirement 2010 Fund
File No. 333-217429
Dear Ms. Larkin:
Per our conversation on May 30, 2017, we respectfully submit the enclosed 2nd Pre-Effective Amendment of the registration statement on Form N-14 for the Vanguard Chester Funds (the “Trust”).
The purpose of this Amendment is to refile with the correct file number. Except for the file number, the Trust’s registration statement is not materially different from the filing that we made on May 26, 2017.
Sincerely,
Jaliya Faulkner
Associate Counsel
The Vanguard Group, Inc.