Report of Independent
Registered Public
Accounting Firm
To the Board of Trustees of
Vanguard International Equity Index
Funds and Shareholders of
Vanguard FTSE All-World ex-US
Index Fund and
Vanguard FTSE All-World ex-US Small-Cap Index
Fund
In planning and performing our audits of the
financial statements of Vanguard FTSE All-World
ex-US  Index Fund and Vanguard FTSE All-World
ex-US Small-Cap Index Fund (two of the funds
constituting  Vanguard International Equity Index
Funds, hereafter collectively referred to as the
"Funds") 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 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 October
31, 2022.
This report is intended solely for the information
and use of the Board of Trustees of Vanguard
International Equity Index Funds 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 15, 2022.
PricewaterhouseCoopers LLP, Two Commerce Square,
Suite 1800, 2001 Market Street, Philadelphia, PA
19103-7042 T: (267) 330 3000, www.pwc.com/us