Report of Independent
Registered Public
Accounting Firm
To the Board of Trustees and Shareholders of
Vanguard Explorer Fund
In planning and performing our audit of the
financial statements of Vanguard Explorer Fund
(the "Fund") as of and for the year ended
October 31, 2022, in accordance with the
standards of the Public Company  Accounting
Oversight Board (United States) (PCAOB), we
considered the Fund's 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
Fund's internal control over financial reporting.
Accordingly, we do not express an opinion on the
effectiveness of the Fund's internal control over
financial reporting.
The management of the Fund 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 Fund's 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 Fund's 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 October 31, 2022.
This report is intended solely for the information
and use of the Board of Trustees of Vanguard
Explorer  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.
December 16, 2022
PricewaterhouseCoopers LLP, Two Commerce
Square, Suite 1800, 2001 Market Street,
Philadelphia, PA 19103-7042 T: (267) 330 3000,
www.pwc.com/us