Report of Independent
Registered Public
Accounting Firm
To the Board of Trustees of Vanguard STAR Funds and
Shareholders of
Vanguard STAR Fund
Vanguard LifeStrategy Income Fund
Vanguard LifeStrategy Conservative Growth Fund
Vanguard LifeStrategy Moderate Growth Fund and
Vanguard LifeStrategy Growth Fund
In planning and performing our audits of the financial
statements of Vanguard STAR Fund, Vanguard
LifeStrategy  Income Fund, Vanguard LifeStrategy
Conservative Growth Fund, Vanguard LifeStrategy
Moderate Growth Fund  and Vanguard LifeStrategy
Growth Fund (five of the funds constituting Vanguard
STAR 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 STAR 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