Report of Independent Registered Public
Accounting Firm

To the Board of Trustees and Shareholders of
Vanguard Explorer Fund

In planning and performing our audit of the
financial statements of Vanguard Explorer
Fund (the "Fund") as of and for the year
ended October 31, 2023, 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
October 31, 2023.

This report is intended solely for the
information and use of the Board of Trustees
of Vanguard Explorer 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
December 19, 2023