Report of Independent Registered Public
Accounting Firm

To the Board of Trustees of Vanguard New Jersey
Tax-Free Funds and Shareholders of
Vanguard New Jersey Long-Term Tax-Exempt Fund

In planning and performing our audit of the financial
statements of Vanguard New Jersey Long-Term Tax-
Exempt Fund (the "Fund") as of and for the year
ended November 30, 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 November 30,
2022.

This report is intended solely for the information and
use of the Board of Trustees of Vanguard New
Jersey Tax-Free 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.


/s/PricewaterhouseCoopers LLP
Philadelphia, Pennsylvania
January 19, 2023
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