INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting Firm


To the Board of Trustees of Vanguard Scottsdale Funds and Shareholders of
Vanguard Explorer Value Fund
Vanguard Short-Term Treasury Index Fund
Vanguard Intermediate-Term Treasury Index Fund
Vanguard Long-Term Treasury Index Fund
Vanguard Short-Term Corporate Bond Index Fund
Vanguard Intermediate-Term Corporate Bond Index Fund
Vanguard Long-Term Corporate Bond Index Fund
Vanguard Mortgage-Backed Securities Index Fund
Vanguard Russell 1000 Index Fund
Vanguard Russell 1000 Value Index Fund
Vanguard Russell 1000 Growth Index Fund
Vanguard Russell 2000 Index Fund
Vanguard Russell 2000 Value Index Fund
Vanguard Russell 2000 Growth Index Fund
Vanguard Russell 3000 Index Fund and
Vanguard Total World Bond ETF


In planning and performing our audits of the financial statements of
Vanguard Explorer Value Fund, Vanguard Short-Term Treasury Index Fund,
Vanguard Intermediate-Term Treasury Index Fund, Vanguard Long-Term
Treasury Index Fund, Vanguard Short-Term Corporate Bond Index Fund,
Vanguard Intermediate-Term Corporate Bond Index Fund, Vanguard Long-Term
Corporate Bond Index Fund, Vanguard Mortgage-Backed Securities Index
Fund, Vanguard Russell 1000 Index Fund, Vanguard Russell 1000 Value Index
Fund, Vanguard Russell 1000 Growth Index Fund, Vanguard Russell 2000
Index Fund, Vanguard Russell 2000 Value Index Fund, Vanguard Russell 2000
Growth Index Fund, Vanguard Russell 3000 Index Fund and Vanguard Total
World Bond ETF (sixteen of the funds constituting Vanguard Scottsdale
Funds, hereafter collectively referred to as the "Funds") as of and for
the year ended August 31, 2021, 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, 2021.


This report is intended solely for the information and use of the Board
of Trustees of Vanguard Scottsdale 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 20, 2021

INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting Firm


To the Board of Trustees of Vanguard Scottsdale Funds and Shareholders of
Vanguard Total Corporate Bond ETF


In planning and performing our audit of the financial statements of
Vanguard Total Corporate Bond ETF (one of the funds constituting Vanguard
Scottsdale Funds, hereafter collectively referred to as the "Funds") as
of and for the year ended August 31, 2021, 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 August 31, 2021.


This report is intended solely for the information and use of the Board
of Trustees of Vanguard Scottsdale 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, 2021