Report of Independent Registered Public Accounting Firm

To the Board of Trustees of Vanguard Admiral Funds and Shareholders of
Vanguard Treasury Money Market Fund
Vanguard S&P Mid-Cap 400 Index Fund
Vanguard S&P Mid-Cap 400 Value Index Fund
Vanguard S&P Mid-Cap 400 Growth Index Fund
Vanguard S&P 500 Value Index Fund
Vanguard S&P 500 Growth Index Fund
Vanguard S&P Small-Cap 600 Index Fund
Vanguard S&P Small-Cap 600 Value Index Fund and
Vanguard S&P Small-Cap 600 Growth Index Fund

In planning and performing our audits of the financial statements of Vanguard
Treasury Money Market Fund, Vanguard S&P Mid-Cap 400 Index Fund, Vanguard S&P
Mid-Cap 400 Value Index Fund, Vanguard S&P Mid-Cap 400 Growth Index Fund,
Vanguard S&P 500 Value Index Fund, Vanguard S&P 500 Growth Index Fund, Vanguard
S&P Small-Cap 600 Index Fund, Vanguard S&P Small-Cap 600 Value Index Fund and
Vanguard S&P Small-Cap 600 Growth Index Fund (constituting Vanguard Admiral
Funds, hereafter collectively referred to as the "Funds") as of and for the
year ended August 31, 2023, 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, 2023.

This report is intended solely for the information and use of the Board of
Trustees of Vanguard Admiral 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
October 18, 2023