8-K 1 d8k.htm FORM 8-K Form 8-K

 

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) January 29, 2004

 

 

Capital One Auto Receivables, LLC

Capital One Prime Auto Receivables Trust 2004-1

(Exact Name of Registrant as Specified in its Charter)

 

Delaware

Delaware

(State or Other Jurisdiction of Incorporation)

 

333-106575

333-106575-03

  

31-1750007

20-0570110

(Commission File Numbers)  

(Registrants’ I.R.S. Employer

Identification Nos.)

1680 Capital One Drive, McLean, Virginia

c/o Wilmington Trust Company, Rodney Square North,

1100 North Market Street, Wilmington, Delaware

  

22102

 

19890

(Address of Principal Executive Offices)   (Zip Code)

 

(703) 720-1000

(302) 651-1119

(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 Asset Backed Notes, Class A-3 Asset Backed Notes, Class A-4 Asset Backed Notes and Class B Asset Backed Notes (the “Notes”) by Capital One Prime Auto Receivables Trust 2004-1 described in the Final Prospectus Supplement dated January 21, 2004.

 

Item 7. Financial Statements and Exhibits.

 

  (a) Not applicable.

 

  (b) Not applicable.

 

  (c) Exhibits.

 

Exhibit

No.

   

Document Description

8.1    Opinion of Mayer, Brown, Rowe & Maw LLP with respect to tax matters

 

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant, Capital One Auto Receivables, LLC and the Co-Registrant, Capital One Prime Auto Receivables Trust 2004-1 by its Depositor, Capital One Auto Receivables, LLC, have each duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

January 29, 2004

      

CAPITAL ONE AUTO RECEIVABLES, LLC

            By:   /s/    AL CIAFRE         
               
           

Name:

   Al Ciafre
           

Title:

   Assistant Vice President

 

January 29, 2004

      

CAPITAL ONE PRIME AUTO RECEIVABLES

TRUST 2004-1

By: Capital One Auto Receivables, LLC,

Depositor of the Capital One Prime Auto

Receivables Trust 2004-1

            By:   /s/    AL CIAFRE         
               
           

Name:

   Al Ciafre
           

Title:

   Assistant Vice President