SEC Comment Letter for CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628) (COF) — Sep 27, 2013
CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628)
Date: Sept. 27, 2013 · CIK: 0000927628 · Accession: 0000000000-13-053510
AI Filing Summary & Sentiment
Letter
September 27 , 2013 Via E -mail Richard D. Fairbank Chairman, 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 the Fiscal Year Ended December 31, 2012 Filed February 28, 2013 File No. 001 -13300
Dear Mr. Fairbank :
We have completed our review of your filing. 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 and the company may not assert 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 to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicabl e rules require.
Sincerely,
/s/ Laura Crotty for
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September 27 , 2013 Via E -mail Richard D. Fairbank Chairman, 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 the Fiscal Year Ended December 31, 2012 Filed February 28, 2013 File No. 001 -13300 Dear Mr. Fairbank : We have completed our review of your filing. 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 and the company may not assert 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 to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicabl e rules require. Sincerely, /s/ Laura Crotty for Suzanne Hayes Assistant Director