SEC Comment Letter for CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628) (COF) — Feb 23, 2011
CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628)
Date: Feb. 23, 2011 · CIK: 0000927628 · Accession: 0000000000-11-011710
AI Filing Summary & Sentiment
File numbers found in text: 001-13300
Letter
February 16, 2011 Mr. Richard D. Fairbank Chairman, Chief Executive Officer, and President Capital One Financial Corporation 1680 Capital One Drive McLean, Virginia 22102
Re: Capital One Financial Corporation Form 10-K for Fiscal Year Ended December 31, 2009 Filed February 26, 2010 Forms 10-Q for Fiscal Quarters Ended March 31, 2010, June 30, 2010, and September 30, 2010 File No. 001-13300
Dear Mr. Fairbank: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely, Amit Pande Accounting Branch Chief
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February 16, 2011 Mr. Richard D. Fairbank Chairman, Chief Executive Officer, and President Capital One Financial Corporation 1680 Capital One Drive McLean, Virginia 22102 Re: Capital One Financial Corporation Form 10-K for Fiscal Year Ended December 31, 2009 Filed February 26, 2010 Forms 10-Q for Fiscal Quarters Ended March 31, 2010, June 30, 2010, and September 30, 2010 File No. 001-13300 Dear Mr. Fairbank: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely, Amit Pande Accounting Branch Chief