Report of Independent Registered Public
Accounting Firm

To the Board of Trustees of Vanguard Whitehall
Funds and Shareholders of
Vanguard Advice Select Dividend Growth Fund
Vanguard Advice Select Global Value Fund
Vanguard Advice Select International Growth
Fund
Vanguard Emerging Markets Government Bond
Index Fund
Vanguard Global Minimum Volatility Fund
Vanguard High Dividend Yield Index Fund
Vanguard International Dividend Appreciation
Index Fund
Vanguard International Explorer Fund
Vanguard International High Dividend Yield Index
Fund
Vanguard Mid-Cap Growth Fund and
Vanguard Selected Value Fund

In planning and performing our audits of the
financial statements of Vanguard Advice Select
Dividend Growth Fund, Vanguard Advice Select
Global Value Fund, Vanguard Advice Select
International Growth Fund, Vanguard Emerging
Markets Government Bond Index Fund, Vanguard
Global Minimum Volatility Fund, Vanguard High
Dividend Yield Index Fund, Vanguard International
Dividend Appreciation Index Fund, Vanguard
International Explorer Fund, Vanguard
International High Dividend Yield Index Fund,
Vanguard Mid-Cap Growth Fund, and Vanguard
Selected Value Fund (constituting Vanguard
Whitehall Funds, hereafter collectively referred to
as the "Funds") 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 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, 2023.

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