0001193125-15-276286.txt : 20150903 0001193125-15-276286.hdr.sgml : 20150903 20150804140435 ACCESSION NUMBER: 0001193125-15-276286 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150804 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CAPITAL ONE MASTER TRUST CENTRAL INDEX KEY: 0000922869 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] IRS NUMBER: 541719855 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11013 W BROAD ST RD CITY: GLEN ALLEN STATE: VA ZIP: 23060 BUSINESS PHONE: 8049671000 MAIL ADDRESS: STREET 1: 11013 WEST BROAD ST RD CITY: GLEN ALLEN STATE: VA ZIP: 23060 FORMER COMPANY: FORMER CONFORMED NAME: SIGNET MASTER TRUST DATE OF NAME CHANGE: 19940509 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CAPITAL ONE FUNDING, LLC CENTRAL INDEX KEY: 0001162387 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 140 EAST SHORE DRIVE STREET 2: ROOM 1071-B CITY: GLEN ALLEN STATE: VA ZIP: 23059 BUSINESS PHONE: 8042906959 MAIL ADDRESS: STREET 1: 140 EAST SHORE DRIVE STREET 2: ROOM 1071-B CITY: GLEN ALLEN STATE: VA ZIP: 23059 FORMER COMPANY: FORMER CONFORMED NAME: CAPITAL ONE FUNDING LLC DATE OF NAME CHANGE: 20011116 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CAPITAL ONE MULTI ASSET EXECUTION TRUST CENTRAL INDEX KEY: 0001163321 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: BANKERS TRUST DELAWARE STREET 2: E A DELLE DONNE CORP CTR 1011 CENTRE RD CITY: WILMINGTON STATE: DE ZIP: 19805-1266 BUSINESS PHONE: 3026363382 FORMER COMPANY: FORMER CONFORMED NAME: CAPITAL ONE MULTIPLE ISSUANCE TRUST DATE OF NAME CHANGE: 20011207 FORMER COMPANY: FORMER CONFORMED NAME: CAPITAL ONE UNIVERSAL NOTE TRUST DATE OF NAME CHANGE: 20011206 CORRESP 1 filename1.htm Acceleration Request

[Letterhead of Capital One]

August 4, 2015

Securities and Exchange Commission

100 F Street, NW

Washington, D.C. 20549

Attention: Filing Desk

 

  Re: Capital One Funding, LLC
     Capital One Master Trust
     Capital One Multi-asset Execution Trust
     Form S-3 Registration Statement
     File Nos. 333-205946, 333-205946-01 and 333-205946-02

Ladies and Gentlemen:

Capital One Funding, LLC, it 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 registration statement be accelerated to 10:00 a.m. (EST) on August 6, 2015 or as soon as practicable thereafter.

The registrant acknowledges that (1) should the Securities and Exchange Commission (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; (2) 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 (3) the registrant may not assert staff comments or 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.

Should you have any questions or require anything further in connection with this filing, please do not hesitate to contact me at (703) 720-3154.

 

Sincerely yours,
CAPITAL ONE FUNDING, LLC
/s/ Daniel H. Rosen
Name: Daniel H. Rosen
Title:   Treasurer (Principal Financial Officer)