1 ================================================================================ 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) July 26, 2001 ---------------------- Capital One Auto Receivables, LLC ------------------------------------------------------------------------------- (Exact Name of Registrant as Specified in its Charter) Delaware ------------------------------------------------------------------------------- (State or Other Jurisdiction of Incorporation) 333-54736-01 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) ================================================================================ 2 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 Automobile Receivable-Backed Notes, Class A-2 Automobile Receivable-Backed Notes, Class A-3 Automobile Receivable-Backed Notes and Class A-4 Asset Backed Notes by Capital One Auto Finance Trust 2001-A described in the Final Prospectus Supplement dated July 12, 2001. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits. EXHIBIT NO. DOCUMENT DESCRIPTION 8.1 Opinion of Mayer, Brown & Platt with respect to tax matters -2- 3 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. July 26, 2001 CAPITAL ONE AUTO RECEIVABLES, LLC By: /s/ Jeffery Elswick ----------------------------------------- Name: Jeffery Elswick --------------------------------------- Title: President -------------------------------------- -3-