SEC Company Response from CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628) (COF) — Jan 17, 2008
CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628)
Date: Jan. 17, 2008 · CIK: 0000927628 · Accession: 0001193125-08-008093
AI Filing Summary & Sentiment
Referenced dates: August 21, 2007
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CORRESP 1 filename1.htm CORRESPONDENCE FILING January 17, 2008 Mail Stop 4563 Mr. Christian N. Windsor Special Counsel U.S. Securities and Exchange Commission 450 5th Street, N.E. Washington, D.C. 20549 Re: Capital One Financial Corporation Definitive 14A Filed March 20, 2007 File No. 01-13300 Dear Mr. Windsor: On October 31, 2007 we provided a response letter to the Securities and Exchange Commission’s (the “Commission”) comment letter dated August 21, 2007. In connection with that letter we make the following acknowledgements: • We are responsible for the adequacy and accuracy of the disclosure in the filings with the Commission; • Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to our filings; and • We 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. If you have any questions or need any additional information, please contact Tangela Richter at (703) 720-3249. Sincerely, /s/ Stephen T. Gannon Stephen T. Gannon Deputy General Counsel Capital One Financial Corporation