[Letterhead of Chapman and Cutler LLP]
November 13, 2015
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Filing Desk
Re: | Capital One Funding, LLC |
Capital One Multi-asset Execution Trust |
Capital One Master Trust |
Amendment No. 1 to Registration Statement on Form SF-3 |
Ladies and Gentlemen:
On behalf of Capital One Funding, LLC, transmitted herewith through the EDGAR system for filing pursuant to the Securities Act of 1933, as amended, is Amendment No. 1 to Registration Statement on Form SF-3.
Should you have any questions or require anything further in connection with this filing, please do not hesitate to contact me at (202) 478-6446.
Thank you for your attention to this matter.
Sincerely yours,
/s/ Michael H. Mitchell
Michael H. Mitchell
Enclosure