SEC Company Response from Capital One Auto Receivables LLC (CIK 0001133438) — Apr 13, 2022
Capital One Auto Receivables LLC (CIK 0001133438)
Date: April 13, 2022 · CIK: 0001133438 · Accession: 0001193125-22-104046
AI Filing Summary & Sentiment
File numbers found in text: 333-260710
Letter
Re: Capital One Auto Receivables, LLC
April 13, 2022
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Eathen Gums and Benjamin Meeks
Amendment No. 1 to Registration Statement on Form SF-3
File No. 333-260710 (the “Registration Statement”)
Ladies and Gentlemen:
On behalf of Capital One Auto Receivables, LLC (the “Registrant”), I hereby request that, pursuant to Rule 461 under the Securities Act of 1933, as amended, the Securities and Exchange Commission (the “Commission”) take such action as is necessary to declare the above referenced Registration Statement effective by 12:00 p.m. (Eastern time) on April 18, 2022 or as soon as thereafter practicable.
The Registrant acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the Registrant may not assert staff comments and the declaration of effectiveness as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
***
Very truly yours,
CAPITAL ONE AUTO RECEIVABLES, LLC
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CORRESP 1 filename1.htm CORRESP April 13, 2022 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Eathen Gums and Benjamin Meeks Re: Capital One Auto Receivables, LLC Amendment No. 1 to Registration Statement on Form SF-3 File No. 333-260710 (the “Registration Statement”) Ladies and Gentlemen: On behalf of Capital One Auto Receivables, LLC (the “Registrant”), I hereby request that, pursuant to Rule 461 under the Securities Act of 1933, as amended, the Securities and Exchange Commission (the “Commission”) take such action as is necessary to declare the above referenced Registration Statement effective by 12:00 p.m. (Eastern time) on April 18, 2022 or as soon as thereafter practicable. The Registrant acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the Registrant may not assert staff comments and the declaration of effectiveness as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. *** Very truly yours, CAPITAL ONE AUTO RECEIVABLES, LLC By: /s/ Thomas A. Feil Name: Thomas A. Feil Title: President Acceleration Request