SEC Comment Letter for CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628) (COF) — Feb 13, 2008
CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628)
Date: Feb. 13, 2008 · CIK: 0000927628 · Accession: 0000000000-08-007919
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January 25, 2008
Mail Stop 4563
By U.S. Mail and facsimile to (703) 720-2227
Richard D. Fairbanks
Chief Executive Officer
Capital One Financial Corp.
1680 Capital One Dr.
McLean VA, 22102
Re: Capital One Financial Corp.
Definitive 14A
Filed March 20, 2007
File No. 01-13300
Dear Mr. Fairbanks:
We have completed our review of your executive compensation and related
disclosure, and we have no further comments at this time.
Please note that the company is responsib le for the adequacy and accuracy of the
disclosure in its filing. We are not approving any proposed disclosure you may have
included in your response lette r or any disclosure you include in your future filings in
response to our comments.
If you have any further questions regardi ng our review of your filing, please call
me at (202) 551-3419.
S i n c e r e l y ,
C h r i s t i a n W i n d s o r
S p e c i a l C o u n s e l