P.O. Box 2600

                                                                                                                                    Valley Forge, PA 19482-2600

                                                                                                                                    610-669-2689

                                                                                                                                    Lisa_L_Matson @vanguard.com

December 5, 2011

Chad Eskildsen, Esq.

U.S. Securities & Exchange Commission                                           via electronic filing

100 F. Street, N.E.

Washington, DC 20549

RE:  Vanguard Chester Funds; File No. 2-92948 (the Trust)

Dear Mr. Eskildsen,

This letter responds to your comments of November 30, 2011, on the post-effective amendment of the registration statement of the above-referenced Trust. You commented on Post-Effective Amendment No. 50, which was filed on October 17, 2011, pursuant to Rule 485(a) in order to add a new series to the Trust, the Target Retirement 2060 Fund.

Comment 1:  Prospectus—Tax Information

Comment:       On page 4 in the “Tax Information” section, please delete the text following the first sentence, as it is not required or permitted by Form N-1A.

Response:        We will remove the text following the first sentence of the “Tax Information” section.

 

Chad Eskildsen, Esq.

December 5, 2011

Page 2

Tandy Requirements

As required by the SEC, the Fund acknowledges that:

·The 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.

·The 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) 669-5284 with any questions or comments regarding the above responses. Thank you.

Sincerely,

Lisa L. B. Matson

Associate Counsel

The Vanguard Group, Inc.

cc:  Brion Thompson, Esq.