SEC Company Response from CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628) (COF) — Aug 15, 2011
CAPITAL ONE FINANCIAL CORP (COF, COF-PI, COF-PJ, COF-PK, COF-PL, COF-PN) (CIK 0000927628)
Date: Aug. 15, 2011 · CIK: 0000927628 · Accession: 0001193125-11-223417
AI Filing Summary & Sentiment
File numbers found in text: 001-13300
Referenced dates: August 3, 2011
Letter
Division of Corporation Finance United States Securities and Exchange Commission Form 10-K for Fiscal Year Ended December 31, 2010, Filed March 1, 2011 Form 10-Q for the Quarterly Period Ended March 31, 2011, Filed May 10, 2011 File No. 001-13300 Request for Extension to Respond to Comment Letter Dated August 3, 2011
Dear Ms. Hayes:
We are responding to your letter dated August 3, 2011, with respect to the above-referenced filings. Pursuant to my telephone conversation with Kevin W. Vaughn, Accounting Branch Chief, on August 15, 2011, Capital One Financial Corporation (“Capital One”) hereby confirms its expectation that, on or about August 26, 2011, it will provide the Staff of the Division of Corporation Finance with Capital One’s responses to the Staff’s comments.
If you have any questions or comments with regard to these responses or other matters, please contact me at (703) 720-2176.
Sincerely,
/s/ ANGELA HAIRSTON
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CORRESP 1 filename1.htm Correspondence Capital One Financial Corporation 1680 Capital One Drive McLean, Virginia 22102-3491 August 15, 2011 Suzanne Hayes Assistant Director Division of Corporation Finance United States Securities and Exchange Commission 100 F. Street N.W. Washington, D.C. 20549 Re: Capital One Financial Corporation Form 10-K for Fiscal Year Ended December 31, 2010, Filed March 1, 2011 Form 10-Q for the Quarterly Period Ended March 31, 2011, Filed May 10, 2011 File No. 001-13300 Request for Extension to Respond to Comment Letter Dated August 3, 2011 Dear Ms. Hayes: We are responding to your letter dated August 3, 2011, with respect to the above-referenced filings. Pursuant to my telephone conversation with Kevin W. Vaughn, Accounting Branch Chief, on August 15, 2011, Capital One Financial Corporation (“Capital One”) hereby confirms its expectation that, on or about August 26, 2011, it will provide the Staff of the Division of Corporation Finance with Capital One’s responses to the Staff’s comments. If you have any questions or comments with regard to these responses or other matters, please contact me at (703) 720-2176. Sincerely, /s/ ANGELA HAIRSTON Angela Hairston Director, Corporate Financial Reporting cc: Gary L. Perlin, Chief Financial Officer John G. Finneran, General Counsel and Corporate Secretary Scott Blackley, Controller and Principal Accounting Officer