Report of Independent Registered Public
Accounting Firm

To the Board of Trustees of Vanguard New York
Tax-Free Funds and Shareholders of
Vanguard New York Long-Term Tax-Exempt Fund
and
Vanguard New York Municipal Money Market Fund

In planning and performing our audits of the financial
statements of Vanguard New York Long-Term Tax-
Exempt Fund and Vanguard New York Municipal
Money Market Fund (constituting Vanguard New
York Tax-Free Funds, hereafter collectively referred
to as the "Funds") as of and for the year ended
November 30, 2023, 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 November 30,
2023.

This report is intended solely for the information and
use of the Board of Trustees of Vanguard New York
Tax-Free 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
January 19, 2024
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