Report of Independent Registered Public Accounting Firm

To the Board of Trustees of Vanguard Bond Index Funds and
Shareholders of
Vanguard Total Bond Market Index Fund
Vanguard Inflation-Protected Securities Fund
Vanguard Short-Term Bond Index Fund
Vanguard Intermediate-Term Bond Index Fund and
Vanguard Long-Term Bond Index Fund


In planning and performing our audits of the financial
statements of Vanguard Total Bond Market Index Fund,
Vanguard Inflation-Protected Securities Fund, Vanguard Short-
Term Bond Index Fund, Vanguard Intermediate-Term Bond
Index Fund and Vanguard Long-Term Bond Index Fund (five
of the funds constituting Vanguard Bond Index Funds,
hereafter collectively referred to as the "Funds") as of and for
the year ended December 31, 2022, 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
December 31, 2022.

This report is intended solely for the information and use of the
Board of Trustees of Vanguard Bond Index 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
February 15, 2023