SEC Comment Letter for CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628) (COF) — Sep 18, 2009
CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628)
Date: Sept. 18, 2009 · CIK: 0000927628 · Accession: 0000000000-09-052445
AI Filing Summary & Sentiment
Referenced dates: July 15, 2009
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September 18, 2009
Gary L. Perlin Chief Financial Officer Capital One Financial Corp. 1680 Capital One Drive McLean, Virginia 22102
Re: Capital One Financial Corp.
Form 10-K for December 31, 2008 File Number 1-13300
Dear Mr. Perlin:
We have completed our review of the above referenced Form 10-K, including your response letter dated July 15, 2009, and have no further comments.
Sincerely,
David Lyon Senior Financial Analyst