Capital One Auto Receivables, LLC has filed a Current Report on Form 8-K with the U.S. Securities and Exchange Commission dated September 9, 2026. The filing is related to the public issuance of asset-backed notes by Capital One Prime Auto Receivables Trust 2026-1. The company is the Registrant for this transaction, with Capital One, National Association serving as the Sponsor.
The filing confirms the issuance of four classes of Auto Loan Asset Backed Notes: Class A-2-A, Class A-2-B, Class A-3, and Class A-4. These notes were issued in the initial principal amounts specified in a Prospectus dated September 9, 2026. The report was submitted to satisfy an undertaking to file unqualified legality and tax opinions at the time of each takedown from the Registration Statement.
The filing includes legal and tax opinions delivered by Mayer Brown LLP. Exhibit 5.1 is an opinion dated September 11, 2026, regarding legality matters, while Exhibit 8.1 is an opinion dated September 11, 2026, regarding tax matters. The report was signed on behalf of Capital One Auto Receivables, LLC by Eric Bauder, Assistant Vice President and Treasurer, on September 11, 2026.
