[Letterhead of Capital One]
August 4, 2015
Securities and Exchange Commission
100 F Street, NW
Washington, D.C. 20549
Attention: Michelle Stasny
| Re: | Withdrawal of Request for Acceleration |
| Capital One Funding, LLC |
| Form S-3 Registration Statement |
| File No. 333-205946 |
Dear Ms. Stasny:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Capital One Funding, LLC (the “Company”) submitted an acceleration request (“Acceleration Request”) on August 3, 2015 for acceleration of the effectiveness of the above-referenced Registration Statement. The Company hereby withdraws such Acceleration Request.
Should you have any questions or require anything further in connection with this filing, please do not hesitate to contact me at (703) 720-3154.
| Sincerely yours, |
| CAPITAL ONE FUNDING, LLC |
| /s/ Daniel H. Rosen |
| Name: Daniel H. Rosen |
| Title: Treasurer (Principal Financial Officer) |
