Capital One Financial Corporation | ||||
1680 Capital One Drive | ||||
McLean, Virginia 22102-3491 | ||||
December 23, 2014
Via EDGAR Correspondence
Mr. Kevin W. Vaughn
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F. Street N.E.
Washington, D.C. 20549
Washington, D.C. 20549
Re: Capital One Financial Corporation
Form 10-K for Fiscal Year Ended December 31, 2013
Filed February 27, 2014
File No. 011-13300
Dear Mr. Vaughn:
On behalf of Capital One Financial Corporation (the “Company”), this letter is to respectfully request an extension to respond to the comments received from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission by letter dated December 17, 2014, as discussed with the Staff on December 23, 2014. The Company is committed to responding promptly and intends to provide a response to the Staff no later than January 9, 2015.
Sincerely, |
/s/ R. Scott Blackley |
R. Scott Blackley |
Executive Vice President |
Controller & Principal Accounting Officer |