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SEC Comment Letter for CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628) (COF) — Jul 13, 2006

CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628)
Date: July 13, 2006 · CIK: 0000927628 · Accession: 0000000000-06-032607

AI Filing Summary & Sentiment

File numbers found in text: 001-13300

Date
July 13, 2006
Author
Lisa Haynes
Form
UPLOAD
Company
CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628)

Letter

Mail Stop 4561 By U.S. Mail and facsimile to (703) 720-1185 Mr. Richard D. Fairbank President and Chief Executive Officer Capital One Financial Corporation 1680 Capital One Drive McLean, VA 22102

Re: Capital One Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 2005 Amended Form 10-K for the Fiscal Years Ended December 31, 2005 and 2004 Amended Form 10-Q for the Fiscal Quarters Ended March 31, 2005, June 30, 2005, and September 30, 2005 File No. 001-13300

Dear Mr. Fairbank:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Lisa Haynes
Reviewing Accountant

Show Raw Text
July 13, 2006

Mail Stop 4561

By U.S. Mail and facsimile to (703) 720-1185

Mr. Richard D. Fairbank
President and Chief Executive Officer
Capital One Financial Corporation
1680 Capital One Drive
McLean, VA 22102

Re:   Capital One Financial Corporation
Form 10-K for the Fiscal Year Ended December 31, 2005
Amended Form 10-K for the Fiscal Years Ended December 31, 2005 and 2004
Amended Form 10-Q for the Fiscal Quarters Ended March 31, 2005,
June 30, 2005, and September 30, 2005
File No. 001-13300

Dear Mr. Fairbank:

 We have completed our review of your Form 10-K and related filings and have no
further comments at this time.

Sincerely,

Lisa Haynes
Reviewing Accountant

CC (via fax):  Steve Richter (804) 290-2997