[VANGUARD SHIP LOGO]
P.O. Box 2600
Valley Forge, PA 19482-2600
610-669-1538
Judy_L_Gaines@vanguard.com
August 22, 2007
Christian Sandoe, Esq.
U.S. Securities & Exchange Commission via electronic filing
100 F Street, N.E.
Washington, DC 20549
RE: Vanguard World Funds
Dear Mr. Sandoe,
The following summarizes our discussion of this afternoon regarding an
additional comment to Post-effective Amendment No. 103 of Vanguard World Fund's
registration statement. The Post-Effective Amendment was filed on June 25, 2007.
The comment pertains to Vanguard Extended Duration Treasury Index Fund.
Comment 1: Prospectus - Fees and Expenses; Investing With Vanguard - Purchasing
Shares
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Comment: Does the Fund reserve the right to assess a portfolio transaction fee
on aggregate purchases of greater than a stated amount by a single
investor? If so, consider adding disclosure to that effect.
Response: Yes, the Fund reserves the right to assess a portfolio transaction
fee of 0.20% on aggregate purchases of more than $20 by a single
investor. We will update the prospectus accordingly.
Comment 2: Tandy Requirements
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As required by the SEC, the Fund acknowledges that:
o The Fund is responsible for the adequacy and accuracy of the disclosure in
the filing.
o Staff comments or changes in response to staff comments in the filings
reviewed by the staff do not foreclose the Commission from taking any
action with respect to the filing.
o The Fund may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws
of the United States.
Please contact me at (610) 669-1538 with any questions or comments
regarding the above responses. Thank you.
Sincerely,
/s/
Judith L. Gaines
Associate Counsel
Securities Regulation, Legal Department