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, 2022, 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, 2022.

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, 2022