February 4, 2019
Securities and Exchange Commission
100 F Street, NW
Washington, D.C. 20549
| Re: | Capital One Funding, LLC |
Capital One Master Trust
Capital One Multi-asset Execution Trust
Form SF-3 Registration Statement
File Nos. 333-229174, 333-229174-01 and 333-229174-02
Ladies and Gentlemen:
Capital One Funding, LLC, in its capacity as depositor for Capital One Master Trust and Capital One Multi-asset Execution Trust, hereby requests that the effective date of the above-referenced registration statement be accelerated to 11:00 a.m. (EST) on February 6, 2019 or as soon as practicable thereafter.
Should you have any questions or require anything further in connection with this filing, please do not hesitate to contact me at (703) 720-3169.
Sincerely yours, | ||
CAPITAL ONE FUNDING, LLC | ||
/s/ Thomas A. Feil | ||
| Name: Thomas A. Feil | ||
| Title: President | ||
