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, |
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”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement (the “Registration Statement”) so that the Registration Statement will become effective at 5:00 p.m. on July 7, 2014 or as soon as practicable thereafter.
In connection with the Company’s request for acceleration, the Company hereby acknowledges that:
| • | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely,
CAPITAL ONE AUTO RECEIVABLES, LLC
| By: | /s/ Daniel H. Rosen | |
| Name: | Daniel H. Rosen | |
| Title: | Treasurer (Principal Financial Officer) & Manager |
