Correspondence 0001193125-25-111282 from CAPITAL ONE FUNDING, LLC (CIK 0001162387)
CAPITAL ONE FUNDING, LLC (CIK 0001162387)
Date: May 2, 2025 · CIK: 0001162387 · Accession: 0001193125-25-111282
AI Filing Summary & Sentiment
File numbers found in text: 333-285591
Letter
May 2, 2025
Office of Structured Finance
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Donial Dastgir, Esq.
Mr. Arthur Sandel, Esq.
Re: Capital One Funding, LLC
Capital One Multi-asset Execution Trust
Capital One Master Trust
Amendment No. 1 to Registration Statement on Form SF-3
File Nos. 333-285591, 333-285591-01 and 333-285591-02
Ladies and Gentlemen:
Capital One Funding, LLC, in its capacity as depositor for Capital One Master Trust and Capital One Multi-asset Execution Trust, hereby requests that the effective date of the above-referenced Form SF-3 Registration Statement, as amended, be accelerated to 1:00 p.m. (EST) on May 6, 2025, or as soon thereafter as practicable.
Very truly yours,
CAPITAL ONE FUNDING, LLC
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CORRESP 1 filename1.htm CORRESP May 2, 2025 Office of Structured Finance Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Mr. Donial Dastgir, Esq. Mr. Arthur Sandel, Esq. Re: Capital One Funding, LLC Capital One Multi-asset Execution Trust Capital One Master Trust Amendment No. 1 to Registration Statement on Form SF-3 File Nos. 333-285591, 333-285591-01 and 333-285591-02 Ladies and Gentlemen: Capital One Funding, LLC, in its capacity as depositor for Capital One Master Trust and Capital One Multi-asset Execution Trust, hereby requests that the effective date of the above-referenced Form SF-3 Registration Statement, as amended, be accelerated to 1:00 p.m. (EST) on May 6, 2025, or as soon thereafter as practicable. Very truly yours, CAPITAL ONE FUNDING, LLC By: /s/ Franco E. Harris Name: Franco E. Harris Title: President