SEC Comment Letter for CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628) (COF) — Jan 28, 2015
CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628)
Date: Jan. 28, 2015 · CIK: 0000927628 · Accession: 0000000000-15-004831
AI Filing Summary & Sentiment
Letter
January 2 8, 2015 Via E -mail Richard D. Fairbank Chair, 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, 2013 Filed February 27 , 2014 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 proceedi ng 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 informati on the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kevin W. Vaughn
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January 2 8, 2015 Via E -mail Richard D. Fairbank Chair, 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, 2013 Filed February 27 , 2014 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 proceedi ng 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 informati on the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin W. Vaughn Kevin W. Vaughn Accounting Branch Chief