Report of Independent Registered Public
Accounting Firm

To the Board of Trustees of Vanguard World Fund
and Shareholders of
Vanguard Mega Cap Index Fund
Vanguard Mega Cap Growth Index Fund
Vanguard Mega Cap Value Index Fund
Vanguard FTSE Social Index Fund
Vanguard Extended Duration Treasury Index Fund
Vanguard ESG U.S. Stock ETF and
Vanguard ESG International Stock ETF

In planning and performing our audits of the
financial statements of Vanguard Mega Cap Index
Fund, Vanguard Mega Cap Growth Index Fund,
Vanguard Mega Cap Value Index Fund, Vanguard
FTSE Social Index Fund, Vanguard Extended
Duration Treasury Index Fund, Vanguard ESG U.S.
Stock ETF and Vanguard ESG International Stock
ETF (seven of the funds constituting Vanguard World
Fund, 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 World 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.


/s/PricewaterhouseCoopers LLP
Philadelphia, Pennsylvania
October 18, 2023