0001193125-14-260228.txt : 20140804 0001193125-14-260228.hdr.sgml : 20140804 20140703110029 ACCESSION NUMBER: 0001193125-14-260228 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Capital One Auto Receivables LLC CENTRAL INDEX KEY: 0001133438 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] IRS NUMBER: 311750007 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 140 EAST SHORE DRIVE STREET 2: ROOM 1052-D CITY: GLEN ALLEN STATE: VA ZIP: 23059 BUSINESS PHONE: 804.290.6736 MAIL ADDRESS: STREET 1: 140 EAST SHORE DRIVE STREET 2: ROOM 1052-D CITY: GLEN ALLEN STATE: VA ZIP: 23059 FORMER COMPANY: FORMER CONFORMED NAME: CAPITAL ONE AUTO RECEIVABLES LLC DATE OF NAME CHANGE: 20010130 CORRESP 1 filename1.htm CORRESP

Capital One Auto Receivables, LLC

140 E. Shore Drive

Room 1052-D

Glen Allen, Virginia 23059

July 3, 2014

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

Attention: Robert Errett, Special Counsel

Kayla Florio, Attorney-Advisor

 

  Re: Registrant Request for Acceleration,

Capital One Auto Receivables, LLC

Registration Statement on Form S-3 (No. 333-194764)

Ms. Bancroft:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Capital One Auto Receivables, LLC (the “Company”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement (the “Registration Statement”) so that the Registration Statement will become effective at 5:00 p.m. on July 7, 2014 or as soon as practicable thereafter.

In connection with the Company’s request for acceleration, the Company hereby 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 Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •   the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

CAPITAL ONE AUTO RECEIVABLES, LLC

 

By:  

/s/ Daniel H. Rosen

Name:   Daniel H. Rosen
Title:   Treasurer (Principal Financial Officer) &
Manager