March 7, 2022
Securities and Exchange Commission
100 F Street, NW
Washington, D.C. 20549
Attention: Filing Desk
Re: Capital One Funding, LLC | ||
Capital One Multi-asset Execution Trust | ||
Capital One Master Trust | ||
Form SF-3 Registration Statement | ||
File Nos. 333-262382, 333-262382-01 and 333-262382-02 |
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 registration statement be accelerated to 4:00 p.m. (EST) on March 9, 2022 or as soon as practicable thereafter.
Should you have any questions or require anything further in connection with this filing, please do not hesitate to contact me at (703) 720-3169.
Sincerely yours, | ||
CAPITAL ONE FUNDING, LLC | ||
/s/ Thomas A. Feil | ||
Name: | Thomas A. Feil | |
Title: | President |