SEC Comment Letter for CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628) (COF) — Jul 17, 2012
CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628)
Date: July 17, 2012 · CIK: 0000927628 · Accession: 0000000000-12-037326
AI Filing Summary & Sentiment
Letter
July 17, 2012 Via E -mail Richard D. Fairbank Chairman of the Board, Chief Executive Officer and President Capital One Financial Corporation 1680 Capital One Drive McLean, VA 22102
Re: Capital One Financial Corporation Form 10-K for Fiscal Year Ended December 31, 2011 Filed February 29, 2012 Form 8 -K/A filed March 15, 2012 Form 8 -K/A filed April 27, 2012 File No. 001 -13300
Dear Mr. Fairbank :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not as sert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kevin W. Vaughn
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July 17, 2012 Via E -mail Richard D. Fairbank Chairman of the Board, Chief Executive Officer and President Capital One Financial Corporation 1680 Capital One Drive McLean, VA 22102 Re: Capital One Financial Corporation Form 10-K for Fiscal Year Ended December 31, 2011 Filed February 29, 2012 Form 8 -K/A filed March 15, 2012 Form 8 -K/A filed April 27, 2012 File No. 001 -13300 Dear Mr. Fairbank : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not as sert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin W. Vaughn Kevin W. Vaughn Accounting Branch Chief