Capital One Auto Receivables, LLC
140 E. Shore Drive
Room 1052-D
Glen Allen, Virginia 23059
July 3, 2014
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Attention: Robert Errett, Special Counsel
Kayla Florio, Attorney-Advisor
| Re: | Registrant Request for Acceleration - Withdrawal, |
Capital One Auto Receivables, LLC
Registration Statement on Form S-3 (No. 333-194764)
Ms. Bancroft:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Capital One Auto Receivables, LLC (the “Company”) submitted an acceleration request (“Acceleration Request”) on June 23, 2014 for acceleration of the effectiveness of the above-referenced Registration Statement. The Company hereby withdraws such Acceleration Request.
Sincerely,
CAPITAL ONE AUTO RECEIVABLES, LLC
By: | /s/ Daniel H. Rosen | |
Name: | Daniel H. Rosen | |
Title: | Treasurer (Principal Financial Officer) & Manager |
