Correspondence 0000950103-24-000491 from CAPITAL ONE FINANCIAL CORP (COF)
CAPITAL ONE FINANCIAL CORP
Date: Jan. 9, 2024 · CIK: 0000927628 · Accession: 0000950103-24-000491
AI Filing Summary & Sentiment
File numbers found in text: 001-13300
Referenced dates: December 27, 2023
Letter
VIA EDGAR Office of Finance Division of Corporation Finance Re: Capital One Financial Corporation Form 10-K for Fiscal Year Ended December 31, 2022 Form 10-Q for Quarterly Period Ended September 30, 2023 File No. 001-13300
Dear Mr. Henderson and Mr. Klein:
On behalf of Capital One Financial Corporation, a Delaware corporation (the “Company”), we are submitting this letter in response to the comment letter of the Staff of the Securities and Exchange Commission (the “Staff”) dated December 27, 2023, relating to the Company’s Form 10-K for the fiscal year ended December 31, 2022 and the Company’s Form 10-Q for the quarterly period ended September 30, 2023. In that letter, you requested that the Company respond to the comments contained in the letter within ten business days or advise the Staff when the Company will respond. The Company respectfully requests an extension of the original due date requested by the Staff of ten business days from the date of your correspondence in order to allow the Company to prepare a response to the Staff’s comments. We anticipate that the Company’s response will be submitted to your office no later than January 26, 2024.
Very truly yours,
By: /s/ Timothy P. Golden
Show Raw Text
CORRESP
1
filename1.htm
VIA EDGAR
January 9, 2024
Office of Finance
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Attn: Michael Henderson
Robert Klein
Re:
Capital One Financial Corporation
Form 10-K for Fiscal Year Ended December 31, 2022
Form 10-Q for Quarterly Period
Ended September 30, 2023
File No. 001-13300
Dear Mr. Henderson and Mr. Klein:
On behalf of Capital One Financial Corporation,
a Delaware corporation (the “Company”), we are submitting this letter in response to the comment letter of the Staff
of the Securities and Exchange Commission (the “Staff”) dated December 27, 2023, relating to the Company’s Form
10-K for the fiscal year ended December 31, 2022 and the Company’s Form 10-Q for the quarterly period ended September 30, 2023.
In that letter, you requested that the Company respond to the comments contained in the letter within ten business days or advise the
Staff when the Company will respond. The Company respectfully requests an extension of the original due date requested by the Staff of
ten business days from the date of your correspondence in order to allow the Company to prepare a response to the Staff’s comments.
We anticipate that the Company’s response will be submitted to your office no later than January 26, 2024.
Very truly yours,
By: /s/ Timothy P. Golden
Timothy P. Golden, SVP, Controller and Principal Accounting Officer
cc: Andrew M. Young, Chief Financial Officer
Matthew W. Cooper, General Counsel
Capital
One Financial Corporation
Shane
Tintle
Davis
Polk & Wardwell LLP