================================================================================
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) September 16, 2002
-----------------------------
Capital One Auto Receivables, LLC/Capital One Auto Finance Trust 2002-B
- --------------------------------------------------------------------------------
(Exact Name of Registrant as Specified in its Charter)
Delaware
- --------------------------------------------------------------------------------
(State or Other Jurisdiction of Incorporation)
333-89452-01 31-175007
- ------------------------ -------------------------------------------------
(Commission File Number) (Registrant's I.R.S. Employer Identification No.)
2980 Fairview Park Drive, Falls Church, Virginia 22042
- --------------------------------------------------------------------------------
(Address of Principal Executive Offices) (Zip Code)
(703) 875-1000
- --------------------------------------------------------------------------------
(Registrant's Telephone Number, Including Area Code)
Not Applicable
- --------------------------------------------------------------------------------
(Former Name or Former Address, if Changed Since Last Report)
================================================================================
Item 5. Other Events.
The Registrant is filing the exhibit listed in Item 7(c) below in
connection with the issuance of Class A-1 Asset Backed Notes, Class A-2-A Asset
Backed Notes, Class A-2-B Asset Backed Notes, Class A-3-A Asset Backed Notes,
Class A-3-B Asset Backed Notes, Class A-4-A Asset Backed Notes and Class A-4-B
Asset Backed Notes by Capital One Auto Finance Trust 2002-B described in the
Final Prospectus Supplement dated September 4, 2002.
Item 7. Financial Statements and Exhibits.
(c) Exhibits.
Exhibit
No. Document Description
- ------- --------------------
8.1 Opinion of Mayer, Brown, Rowe & Maw with respect to tax matters
-2-
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.
September 16, 2002
CAPITAL ONE AUTO RECEIVABLES, LLC
By: /s/ Jeffery Elswick
-------------------------------------
Name: Jeffery Elswick
Title: President
-3-