January 13, 2006
Ms. Sara W. Dunton, Senior Attorney
Office of Structured Finance, Transportation and Leisure
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Capital One Auto Receivables, LLC |
Amendment No. 3 to Registration Statement on Form S-3
File No. 333-128722 (the “Registration Statement”)
Ladies and Gentlemen:
On behalf of Capital One Auto Receivables, LLC, I hereby request that, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Securities and Exchange Commission take such action as is necessary to declare the above referenced Registration Statement effective by 3:00 p.m. (Eastern time) on January 17, 2006 or as soon as thereafter practicable.
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| Very truly yours, | ||
| CAPITAL ONE AUTO RECEIVABLES, LLC | ||
| By: | /s/ Al Ciafre | |
| Name: | Al Ciafre | |
| Title: | Assistant Vice President | |
