<SEC-DOCUMENT>0000932471-16-013775-index.html : 20160804
<SEC-HEADER>0000932471-16-013775.hdr.sgml : 20160804
<ACCEPTANCE-DATETIME>20160705173853
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000932471-16-013775
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20160705

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD WINDSOR FUNDS
		CENTRAL INDEX KEY:			0000107606
		IRS NUMBER:				510082711
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD WINDSOR FUNDS/
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD/WINDSOR FUNDS INC
		DATE OF NAME CHANGE:	19931203

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WINDSOR FUNDS INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD SPECIALIZED FUNDS
		CENTRAL INDEX KEY:			0000734383
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD SPECIALIZED FUNDS/
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD SPECIALIZED PORTFOLIOS INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD CONVERTIBLE SECURITIES FUND
		CENTRAL INDEX KEY:			0000791107
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD CONVERTIBLE SECURITIES FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD QUANTITATIVE FUNDS /
		CENTRAL INDEX KEY:			0000799127
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 VANGUARD BLVD
		STREET 2:		P O BOX 2600
		CITY:			MALVERN
		STATE:			PA
		ZIP:			19355
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		100 VANGUARD BLVD
		STREET 2:		PO BOX 2600
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD VARIABLE INSURANCE FUNDS
		CENTRAL INDEX KEY:			0000857490
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD VARIABLE INSURANCE FUND
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD VARIABLE INSURANCE FUND INC
		DATE OF NAME CHANGE:	19910505

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD INSTITUTIONAL INDEX FUNDS
		CENTRAL INDEX KEY:			0000862084
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD INSTITUTIONAL INDEX FUND
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD INSTITUTIONAL EQUITY INDEX FUND INC
		DATE OF NAME CHANGE:	19900701

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD TAX-MANAGED FUNDS
		CENTRAL INDEX KEY:			0000923202
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD TAX MANAGED FUNDS
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD TAX-MANAGED FUNDS
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD TAX MANAGED FUND INC
		DATE OF NAME CHANGE:	19940517

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD OHIO TAX-FREE FUNDS
		CENTRAL INDEX KEY:			0000862341
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD OHIO TAX FREE FUND
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Vanguard Montgomery Funds
		CENTRAL INDEX KEY:			0001409957
		IRS NUMBER:				261082315
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		P.O. BOX 2600
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		610-669-1000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 2600
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD STAR FUNDS
		CENTRAL INDEX KEY:			0000736054
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD STAR FUND
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD SPECIAL TAX ADVANTAGED RETIREMENT FUND
		DATE OF NAME CHANGE:	19850318

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD WELLINGTON FUND
		CENTRAL INDEX KEY:			0000105563
		IRS NUMBER:				510071687
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD/WELLINGTON FUND INC
		DATE OF NAME CHANGE:	19940608

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WELLINGTON FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD INTERNATIONAL EQUITY INDEX FUNDS
		CENTRAL INDEX KEY:			0000857489
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD INTERNATIONAL EQUITY INDEX FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD INDEX FUNDS
		CENTRAL INDEX KEY:			0000036405
		IRS NUMBER:				231999755
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD INDEX FUNDS/
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD INDEX TRUST
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST INDEX INVESTMENT TRUST
		DATE OF NAME CHANGE:	19800904

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VANGUARD VALLEY FORGE FUNDS
		CENTRAL INDEX KEY:			0000889519
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106691000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD BALANCED INDEX FUNDS
		DATE OF NAME CHANGE:	20070223

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD BALANCED INDEX FUND
		DATE OF NAME CHANGE:	20011121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANGUARD BALANCED INDEX FUND INC
		DATE OF NAME CHANGE:	19920715

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Vanguard Charlotte Funds
		CENTRAL INDEX KEY:			0001532203
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		P.O. BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
		BUSINESS PHONE:		6106695410

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 2600
		STREET 2:		V26
		CITY:			VALLEY FORGE
		STATE:			PA
		ZIP:			19482
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>soxcommentletter2016drafx1x1.jpg
<TEXT>
Document 2 - file: soxcommentletter2016drafx1x1.jpg

</DOCUMENT>
</SEC-DOCUMENT>