Report of Independent Registered Public Accounting Firm


To the Board of Trustees of Vanguard World Fund and Shareholders of
Vanguard U.S. Growth Fund
Vanguard International Growth Fund
Vanguard Global Wellesley Income Fund
Vanguard Global Wellington Fund
Vanguard ESG U.S. Corporate Bond ETF
Vanguard Communication Services Index Fund
Vanguard Consumer Discretionary Index Fund
Vanguard Consumer Staples Index Fund
Vanguard Energy Index Fund
Vanguard Financials Index Fund
Vanguard Health Care Index Fund
Vanguard Industrials Index Fund
Vanguard Information Technology Index Fund
Vanguard Materials Index Fund and
Vanguard Utilities Index Fund

In planning and performing our audits of the financial statements of
Vanguard U.S. Growth Fund, Vanguard International Growth Fund, Vanguard
Global Wellesley Income Fund, Vanguard Global Wellington Fund, Vanguard
ESG U.S. Corporate Bond ETF, Vanguard Communication Services Index Fund,
Vanguard Consumer Discretionary Index Fund, Vanguard Consumer Staples
Index Fund, Vanguard Energy Index Fund, Vanguard Financials Index Fund,
Vanguard Health Care Index Fund, Vanguard Industrials Index Fund,
Vanguard Information Technology Index Fund, Vanguard Materials Index Fund
and Vanguard Utilities Index Fund (fifteen of the funds constituting
Vanguard World Fund, hereafter collectively referred to as the "Funds")
as of and for the year ended August 31, 2021, in accordance with the
standards of the Public Company Accounting Oversight Board (United
States) ("PCAOB"), we considered the Funds' internal control over
financial reporting, including controls over safeguarding securities, as
a basis for designing our auditing procedures for the purpose of
expressing our opinion on the financial statements and to comply with the
requirements of Form N-CEN, but not for the purpose of expressing an
opinion on the effectiveness of the Funds' internal control over
financial reporting. Accordingly, we do not express an opinion on the
effectiveness of the Funds' internal control over financial reporting.


The management of the Funds is responsible for establishing and
maintaining effective internal control over financial reporting. In
fulfilling this responsibility, estimates and judgments by management are
required to assess the expected benefits and related costs of controls. A
company's internal control over financial reporting is a process designed
to provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles. A
company's internal control over financial reporting includes those
policies and procedures that (1) pertain to the maintenance of records
that, in reasonable detail, accurately and fairly reflect the
transactions and dispositions of the assets of the company; (2) provide
reasonable assurance that transactions are recorded as necessary to
permit preparation of financial statements in accordance with generally
accepted accounting principles, and that receipts and expenditures of the
company are being made only in accordance with authorizations of
management and directors of the company; and (3) provide reasonable
assurance regarding prevention or timely detection of unauthorized
acquisition, use or disposition of a company's assets that could have a
material effect on the financial statements.


Because of its inherent limitations, internal control over financial
reporting may not prevent or detect misstatements. Also, projections of
any evaluation of effectiveness to future periods are subject to the risk
that controls may become inadequate because of changes in conditions, or
that the degree of compliance with the policies or procedures may
deteriorate.


A deficiency in internal control over financial reporting exists when the
design or operation of a control does not allow management or employees,
in the normal course of performing their assigned functions, to prevent
or detect misstatements on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal control over
financial reporting, such that there is a reasonable possibility that a
material misstatement of the company's annual or interim financial
statements will not be prevented or detected on a timely basis.


Our consideration of the Funds' internal control over financial reporting
was for the limited purpose described in the first paragraph and would
not necessarily disclose all deficiencies in internal control over
financial reporting that might be material weaknesses under standards
established by the PCAOB. However, we noted no deficiencies in the Funds'
internal control over financial reporting and its operation, including
controls over safeguarding securities, that we consider to be a material
weakness as defined above as of August 31, 2021.


This report is intended solely for the information and use of the Board
of Trustees of Vanguard World Fund and the Securities and Exchange
Commission and is not intended to be and should not be used by anyone
other than these specified parties.




/s/PricewaterhouseCoopers LLP
Philadelphia, Pennsylvania
October 20, 2021