P.O. Box 2600
		Valley Forge, PA 19482-2600
		610-669-1538
		Judy_L_Gaines@vanguard.com
April 2, 2013
Chad Eskildsen
U.S. Securities & Exchange Commission		via electronic filing
100 F Street, N.E.
Washington, DC 20549
RE:	Vanguard World Fund; File No. 2-17620

Dear Mr. Eskildsen,

     The following responds to our conversation on April 2, 2013 on the post-effective amendment of the registration statement of the above-referenced registrant. You commented on Post-Effective Amendment No. 126 that was filed on January 31, 2013 pursuant to Rule 485(a).

Comment 1: Tandy Requirements

As required by the SEC, the Funds acknowledge that:

• Each Fund is responsible for the adequacy and accuracy of the disclosure in the filing.

• Staff comments or changes in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing.

• Each Fund may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please contact me at (610) 669-1538 with any questions or comments regarding the

above response. Thank you.

Sincerely,

Judith L. Gaines

Associate Counsel