CORRESP 12 filename12.htm accelerationrequestinstit.htm - Generated by SEC Publisher for SEC Filing

P.O. Box 2600
Valley Forge, PA 19482-2600

May 26, 2017
 
U.S. Securities and Exchange Commission
Attention: Lisa N. Larkin
100 F Street, N.E.
Washington, DC 20549
 
RE: Vanguard Chester Funds
File No. 2-92948
Rule 461(a) Request for Acceleration
 
Commissioners:

 

     Pursuant to Rule 461(a) under the Securities Act of 1933, Vanguard Chester Funds (the “Trust”) and its distributor, Vanguard Marketing Corporation, respectfully request that the effectiveness of the Trust’s registration statement on Form N-14 be accelerated to 9:00 a.m. on Tuesday, May 30, 2017. Pre-Effective Amendment No. 2 for Vanguard Institutional Target Retirement 2010 Fund was filed today, May 26, 2017.

Please contact Jaliya Faulkner at (610) 669-2153 with any questions or comments.

Sincerely,

VANGUARD CHESTER FUNDS

Name: Laura Merianos
Title: Assistant Secretary

VANGUARD MARKETING CORPORATION, Distributor

Name: Marc Lindsay
Title: Secretary