SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
Current Report
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of Earliest Event Reported) January 29, 2004
Capital One Auto Receivables, LLC
Capital One Prime Auto Receivables Trust 2004-1
(Exact Name of Registrant as Specified in its Charter)
Delaware
Delaware
(State or Other Jurisdiction of Incorporation)
333-106575 333-106575-03 | 31-1750007 20-0570110 | |
| (Commission File Numbers) | (Registrants’ I.R.S. Employer Identification Nos.) | |
1680 Capital One Drive, McLean, Virginia c/o Wilmington Trust Company, Rodney Square North, 1100 North Market Street, Wilmington, Delaware | 22102
19890 | |
| (Address of Principal Executive Offices) | (Zip Code) | |
(703) 720-1000
(302) 651-1119
(Registrant’s Telephone Number, Including Area Code)
Not Applicable
(Former Name or Former Address, if Changed Since Last Report)
| Item 5. | Other Events. |
The Registrant is filing the exhibit listed in Item 7(c) below in connection with the issuance of Class A-1 Asset Backed Notes, Class A-2 Asset Backed Notes, Class A-3 Asset Backed Notes, Class A-4 Asset Backed Notes and Class B Asset Backed Notes (the “Notes”) by Capital One Prime Auto Receivables Trust 2004-1 described in the Final Prospectus Supplement dated January 21, 2004.
| Item 7. | Financial Statements and Exhibits. |
| (a) | Not applicable. |
| (b) | Not applicable. |
| (c) | Exhibits. |
Exhibit No. | Document Description | |
| 8.1 | Opinion of Mayer, Brown, Rowe & Maw LLP with respect to tax matters | |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant, Capital One Auto Receivables, LLC and the Co-Registrant, Capital One Prime Auto Receivables Trust 2004-1 by its Depositor, Capital One Auto Receivables, LLC, have each duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
January 29, 2004 | CAPITAL ONE AUTO RECEIVABLES, LLC | |||||||
| By: | /s/ AL CIAFRE | |||||||
Name: | Al Ciafre | |||||||
Title: | Assistant Vice President | |||||||
January 29, 2004 | CAPITAL ONE PRIME AUTO RECEIVABLES TRUST 2004-1 By: Capital One Auto Receivables, LLC, Depositor of the Capital One Prime Auto Receivables Trust 2004-1 | |||||||
| By: | /s/ AL CIAFRE | |||||||
Name: | Al Ciafre | |||||||
Title: | Assistant Vice President | |||||||
