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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 DFP5bRU1Sr0Kqx4WdX88TJBXzalckspXGfJNPZi3/UoQDyFyMZVbGeE8WG251qXG
 McW5zJEdjrieHW2V03Ls3Q==

<SEC-DOCUMENT>9999999995-07-002144.txt : 20070531
<SEC-HEADER>9999999995-07-002144.hdr.sgml : 20070531
<ACCEPTANCE-DATETIME>20070531001531
ACCESSION NUMBER:		9999999995-07-002144
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070530
DATE AS OF CHANGE:		20070531
EFFECTIVENESS DATE:		20070530

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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-142033-02
		FILM NUMBER:		07889299

	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

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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-142033
		FILM NUMBER:		07889301

	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 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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-142033-01
		FILM NUMBER:		07889302

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-05-30</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>16:00:00</finalEffectivenessDispTime>
        <form>S-3</form>
        <filer>
            <cik>0001163321</cik>
            <entityName>CAPITAL ONE MULTI ASSET EXECUTION TRUST</entityName>
            <fileNumber>333-142033-02</fileNumber>
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        <filer>
            <cik>0000922869</cik>
            <entityName>CAPITAL ONE MASTER TRUST</entityName>
            <fileNumber>333-142033-01</fileNumber>
        </filer>
        <filer>
            <cik>0001162387</cik>
            <entityName>CAPITAL ONE FUNDING, LLC</entityName>
            <fileNumber>333-142033</fileNumber>
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</SEC-DOCUMENT>
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