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Capital One Financial Corporation
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1680 Capital One Drive
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McLean, Virginia 22102-3491
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June 30, 2010
Mr. Amit Pande,
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F. Street N.W.
Washington, D.C. 20549
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Re:
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Capital One Financial Corporation
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Comments on Form 10-K for Fiscal Year Ended December 31, 2009
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Filed February 25, 2010
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Comments on Form 10-Q for Fiscal Quarter Ended March 31, 2010
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File No. 001-1330
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Dear Mr. Spitz:
We are responding to your letter dated June 24, 2010, with respect to the above-referenced filings. We note that next week includes the Fourth of July holiday, and that we are also completing our regular quarter-end processes. Pursuant to your telephone conversation with Bradley Rebel on June 30, 2010, Capital One Financial Corporation ("Capital One") hereby confirms its expectation that, on or about July 30, 2010, 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 call Bradley Rebel at 804-284-8981
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Sincerely,
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/s/ F. Aubrey Thacker
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F. Aubrey Thacker
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Senior Vice President
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Chief Accounting Officer
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cc:
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Gary L. Perlin, Chief Financial Officer
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John G. Finneran, General Counsel and Corporate Secretary
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