UNITED STATES
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 23, 2013
CAPITAL ONE FUNDING, LLC
ON BEHALF OF THE
CAPITAL ONE MASTER TRUST
(Issuing Entity in respect of the COMT Collateral Certificate)
AND THE
CAPITAL ONE MULTI-ASSET
EXECUTION TRUST
(Issuing Entity in respect of the Notes)
(Exact name of registrant as specified in its charter)
| Virginia | 333-167097, 333-167097-01, 333-167097-02 | 54-2058720 | ||
(State or Other Jurisdiction of Incorporation) | (Commission File Number) | (IRS Employer Identification Number) |
140 East Shore Drive Room 1071-B Glen Allen, Virginia | 23059 | |
| (Address of Principal Executive Office) | (Zip Code) |
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
| ¨ | Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |
| ¨ | Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |
| ¨ | Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |
| ¨ | Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) |
Section 9 - Financial Statements and Exhibits
| Item 9.01(d) Exhibits. |
The following are filed as Exhibits to this Report.
Exhibit 5.1 | Opinion of Chapman and Cutler LLP with respect to legality of the Notes. | |
Exhibit 5.2 | Opinion of Chapman and Cutler LLP with respect to legality of the COMT Collateral Certificate. | |
Exhibit 8.1 | Opinion of Chapman and Cutler LLP with respect to tax matters. | |
Exhibit 23.1 | Consent of Chapman and Cutler LLP (included in its opinions filed as Exhibits 5.1, 5.2 and 8.1). | |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
CAPITAL ONE FUNDING, LLC | ||||
| By: | /s/ Franco E. Harris | |||
| Name: | Franco E. Harris | |||
| Title: | Assistant Vice President | |||
January 23, 2013
EXHIBIT INDEX
Exhibit | Description | |
| 5.1 | Opinion of Chapman and Cutler LLP with respect to legality of the Notes. | |
| 5.2 | Opinion of Chapman and Cutler LLP with respect to legality of the COMT Collateral Certificate. | |
| 8.1 | Opinion of Chapman and Cutler LLP with respect to tax matters. | |
| 23.1 | Consent of Chapman and Cutler LLP (included in its opinions filed as Exhibits 5.1, 5.2 and 8.1). | |
