| Capital One Financial Corporation 1680 Capital One Drive McLean, Virginia 22102-3491 |
August 15, 2011
Suzanne Hayes
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
100 F. Street N.W.
Washington, D.C. 20549
| Re: | Capital One Financial Corporation |
Form 10-K for Fiscal Year Ended December 31, 2010, Filed March 1, 2011
Form 10-Q for the Quarterly Period Ended March 31, 2011, Filed May 10, 2011
File No. 001-13300
Request for Extension to Respond to Comment Letter Dated August 3, 2011
Dear Ms. Hayes:
We are responding to your letter dated August 3, 2011, with respect to the above-referenced filings. Pursuant to my telephone conversation with Kevin W. Vaughn, Accounting Branch Chief, on August 15, 2011, Capital One Financial Corporation (“Capital One”) hereby confirms its expectation that, on or about August 26, 2011, it will provide the Staff of the Division of Corporation Finance with Capital One’s responses to the Staff’s comments.
If you have any questions or comments with regard to these responses or other matters, please contact me at (703) 720-2176.
| Sincerely, |
| /s/ ANGELA HAIRSTON |
| Angela Hairston |
| Director, Corporate Financial Reporting |
| cc: | Gary L. Perlin, Chief Financial Officer |
John G. Finneran, General Counsel and Corporate Secretary
Scott Blackley, Controller and Principal Accounting Officer