SEC Comment Letter for Capital One Auto Receivables LLC (CIK 0001133438) — Nov 30, 2021
Capital One Auto Receivables LLC (CIK 0001133438)
Date: Nov. 30, 2021 · CIK: 0001133438 · Accession: 0000000000-21-014397
AI Filing Summary & Sentiment
File numbers found in text: 333-260710
Letter
United States securities and exchange commission logo November 30, 2021 Thomas A. Feil President Capital One Auto Receivables, LLC 1680 Capital One Drive McLean, Virginia 22102 Re:Capital One Auto Receivables, LLC Registration Statement on Form SF-3 Filed November 3, 2021 File No. 333-260710 Dear Mr. Feil: We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form SF-3 Form of Prospectus Risk Factors, page 19 1.To the extent that you believe investors in these asset-backed securities may be impacted by climate related events, including, but not limited to, existing or pending legislation or regulation that relates to climate change, please consider revising your disclosure to describe these risks. See the Commission’s Guidance Regarding Disclosure Related to Climate Change, Interpretive Release No. 33-9106 (February 8, 2010).
FirstName LastNameThomas A. Feil Comapany NameCapital One Auto Receivables, LLC November 30, 2021 Page 2 FirstName LastName Thomas A. Feil Capital One Auto Receivables, LLC November 30, 2021 Page 2 We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Eathen Gums at 202-551-7991 or Benjamin Meeks at 202-551-7146 if you have any questions. Sincerely, Division of Corporation Finance Office of Structured Finance
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United States securities and exchange commission logo
November 30, 2021
Thomas A. Feil
President
Capital One Auto Receivables, LLC
1680 Capital One Drive
McLean, Virginia 22102
Re:Capital One Auto Receivables, LLC
Registration Statement on Form SF-3
Filed November 3, 2021
File No. 333-260710
Dear Mr. Feil:
We have limited our review of your registration statement to those issues we have
addressed in our comments. In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Registration Statement on Form SF-3
Form of Prospectus
Risk Factors, page 19
1.To the extent that you believe investors in these asset-backed securities may be impacted
by climate related events, including, but not limited to, existing or pending legislation or
regulation that relates to climate change, please consider revising your disclosure to
describe these risks. See the Commission’s Guidance Regarding Disclosure Related to
Climate Change, Interpretive Release No. 33-9106 (February 8, 2010).
FirstName LastNameThomas A. Feil
Comapany NameCapital One Auto Receivables, LLC
November 30, 2021 Page 2
FirstName LastName
Thomas A. Feil
Capital One Auto Receivables, LLC
November 30, 2021
Page 2
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
You may contact Eathen Gums at 202-551-7991 or Benjamin Meeks at 202-551-7146 if
you have any questions.
Sincerely,
Division of Corporation Finance
Office of Structured Finance