Correspondence 0001193125-25-001594 from CAPITAL ONE FINANCIAL CORP (COF)
CAPITAL ONE FINANCIAL CORP
Date: Jan. 3, 2025 · CIK: 0000927628 · Accession: 0001193125-25-001594
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File numbers found in text: 333-278812
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CORRESP 1 filename1.htm CORRESP January 3, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Robert Arzonetti Christian Windsor Re: Capital One Financial Corporation Registration Statement on Form S-4 File No. 333-278812 Request for Effectiveness Dear Messrs. Arzonetti and Windsor: Reference is made to the Registration Statement on Form S-4 (File No. 333-278812) filed by Capital One Financial Corporation (“Capital One”) with the U.S. Securities and Exchange Commission (the “SEC”) on April 19, 2024, as amended on June 14, 2024, July 26, 2024, December 23, 2024 and January 3, 2025 (the “Registration Statement”). Capital One hereby requests the Registration Statement be made effective at 4:00 p.m., Eastern Time, on January 6, 2025, or as soon as possible thereafter, in accordance with Rule 461 promulgated under the Securities Act of 1933, as amended. Please contact Brandon C. Price at (212) 403-1367 or bcprice@wlrk.com or Matthew M. Guest at (212) 403-1341 or MGuest@wlrk.com with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Price or Mr. Guest when this request for acceleration of effectiveness of the Registration Statement has been granted. [Signature Page Follows] Very truly yours, CAPITAL ONE FINANCIAL CORPORATION By: /s/ Matthew W. Cooper Name: Matthew W. Cooper Title: General Counsel and Corporate Secretary cc: Matthew M. Guest, Wachtell, Lipton, Rosen & Katz Brandon C. Price, Wachtell, Lipton, Rosen & Katz