N-CEN:Series/Class (Contract) Information

Report of Independent Registered
Public Accounting Firm

To the Board of Trustees and Shareholders of
Vanguard Wellesley Income Fund

In planning and performing our audit of the financial statements of Vanguard Wellesley Income Fund (the "Fund") as of and for the year ended September 30, 2025, in
accordance with the standards of the Public Company Accounting Oversight Board
(United States) (PCAOB), we considered
the Fund's 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 Fund's internal control over financial reporting.
Accordingly, we do not express an opinion on the effectiveness of the Fund's internal control over financial reporting.

The management of the Fund 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 Fund's 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 Fund's 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 September 30, 2025.

This report is intended solely for the
information and use of the Board of
Trustees of Vanguard Wellesley Income
Fund 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
November 20, 2025