content: <HTML><HEAD>
  <TITLE>S-8</TITLE>
  </HEAD>
   <BODY BGCOLOR="WHITE" STYLE="line-height:Normal">
  
  <Center><DIV STYLE="width:8.5in" align="left">
   <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Registration No.&nbsp;333- </B></P>
  <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</DIV>
  <P STYLE="margin-top:8pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>UNITED STATES </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>SECURITIES
  AND EXCHANGE COMMISSION </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>WASHINGTON, D.C. 20549 </B></P>
  <P STYLE="font-size:24pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</DIV>
  <P STYLE="margin-top:4pt; margin-bottom:0pt; font-size:14pt; font-family:Times New Roman" ALIGN="center"><B>FORM <FONT STYLE="white-space:nowrap">S-8</FONT> </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:14pt; font-family:Times New Roman" ALIGN="center"><B>REGISTRATION STATEMENT </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>UNDER </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>THE SECURITIES ACT
  OF 1933 </B></P> <P STYLE="font-size:24pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</DIV>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:24pt; font-family:Times New Roman" ALIGN="center"><B>CAPITAL ONE FINANCIAL CORPORATION </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(Exact Name of Registrant as Specified in<B> </B>its Charter) </P>
  <P STYLE="font-size:24pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</DIV> <P STYLE="font-size:24pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">
  
  
  <TR>
  
  <TD WIDTH="50%"></TD>
  
  <TD VALIGN="bottom" WIDTH="1%"></TD>
  <TD WIDTH="48%"></TD></TR>
  
  
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" ALIGN="center"><B>Delaware</B></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" ALIGN="center"><B><FONT STYLE="white-space:nowrap">54-1719584</FONT></B></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
  <TD VALIGN="top" ALIGN="center"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:8pt; font-family:Times New Roman" ALIGN="center">(State or other jurisdiction of incorporation or
  organization)</P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP ALIGN="center">(I.R.S. Employer Identification No.)</TD></TR>
  </TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>1680 Capital One Drive </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>McLean, Virginia 22102 </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">(Address of principal executive offices, including zip code) </P>
  <P STYLE="font-size:24pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</DIV>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Discover Financial Services Amended and Restated 2014 Omnibus Incentive Plan </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Legacy Discover 2023 Omnibus Incentive Plan </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Discover Financial Services Directors&#146; Compensation Plan </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">(Full title of the plan) </P>
  <P STYLE="font-size:24pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</DIV>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Matthew W. Cooper </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>General Counsel and Corporate Secretary </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Capital One Financial Corporation </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>1680 Capital One Drive </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>McLean, Virginia 22102 </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>(703) <FONT STYLE="white-space:nowrap">720-1000</FONT> </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">(Name, address and telephone number, including area code, of agent for service) </P>
  <P STYLE="font-size:24pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</DIV>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a <FONT STYLE="white-space:nowrap">non-accelerated</FONT>
  filer, a smaller reporting company or an emerging growth company. See the definitions of &#147;large accelerated filer,&#148; &#147;accelerated filer,&#148; &#147;smaller reporting company&#148; and &#147;emerging growth company&#148; in Rule <FONT
  STYLE="white-space:nowrap">12b-2</FONT> of the Exchange Act. </P> <P STYLE="font-size:24pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">
  
  
  <TR>
  
  <TD WIDTH="17%"></TD>
  
  <TD VALIGN="bottom" WIDTH="1%"></TD>
  <TD WIDTH="54%"></TD>
  
  <TD VALIGN="bottom" WIDTH="1%"></TD>
  <TD WIDTH="20%"></TD>
  
  <TD VALIGN="bottom" WIDTH="1%"></TD>
  <TD WIDTH="6%"></TD></TR>
  
  
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Large&nbsp;accelerated&nbsp;filer</P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom" NOWRAP>&#9746;</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="bottom" NOWRAP>Accelerated&nbsp;filer</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom" NOWRAP>&#8194;&#9744;&#8195;&#8195;</TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="16"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">Non-accelerated</FONT> filer</P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom" NOWRAP>&#9744;&#8194; (do not check if a smaller reporting company)</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="bottom" NOWRAP>Smaller&nbsp;reporting&nbsp;company</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom" NOWRAP>&#8194;&#9744;&#8195;&#8195;</TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="16"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="bottom"></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom"></TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="bottom" NOWRAP>Emerging&nbsp;growth&nbsp;company</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom" NOWRAP>&#8194;&#9744;&#8195;&#8195;</TD></TR>
  </TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period
  for complying with the new or revised financial accounting standards provided pursuant to Section&nbsp;7(a)(2)(B) of the Securities Act.&nbsp;&#9744; </P>
  <P STYLE="font-size:10pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</DIV>
  </DIV></Center>
  
  
  <p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
  <HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
  
  <Center><DIV STYLE="width:8.5in" align="left">
   <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>EXPLANATORY NOTE </B></P>
  <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">On February&nbsp;19, 2024, Capital One Financial Corporation (&#147;Capital One&#148; or the &#147;Registrant&#148;) entered
  into an Agreement and Plan of Merger (the &#147;Merger Agreement&#148;) with Discover Financial Services (&#147;Discover&#148;) and Vega Merger Sub, Inc. On May&nbsp;18, 2025, Capital One completed the acquisition of Discover pursuant to the Merger
  Agreement (the effective time of such acquisition, the &#147;Effective Time&#148;). </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">This Registration Statement is being
  filed by Capital One to register up to 18,183,127&nbsp;shares of common stock, $0.01&nbsp;par value, of Capital One (&#147;Common Stock&#148;), including (i)&nbsp;(a)&nbsp;102,526&nbsp;shares of Common Stock which may be issuable upon the vesting or
  settlement of certain restricted stock unit awards granted under the Discover Financial Services Amended and Restated 2014 Omnibus Incentive Plan (the &#147;Discover 2014 Omnibus Plan&#148;), (b)&nbsp;1,096,637&nbsp;shares of Common Stock which may
  be issuable upon the vesting or settlement of certain restricted stock unit awards granted under the Legacy Discover 2023 Omnibus Incentive Plan (the &#147;Discover 2023 Omnibus Plan&#148;) and (c)&nbsp;104,621&nbsp;shares of Common Stock which may
  be issuable upon the vesting or settlement of certain restricted stock unit awards granted under the Discover Financial Services Directors&#146; Compensation Plan (the &#147;Discover Directors&#146; Compensation Plan&#148; and, together with the
  Discover 2014 Omnibus Plan and the Discover 2023 Omnibus Plan, the &#147;Discover Equity Plans&#148;), which were assumed by Capital One and converted into corresponding equity awards of the Registrant in connection with the transactions
  contemplated by the Merger Agreement (the &#147;Assumed Awards&#148;) and (ii)&nbsp;16,879,343&nbsp;shares of Common Stock, which may be issuable pursuant to equity awards to be granted after the date hereof to eligible individuals from the share
  reserve remaining, as of the Effective Time, under the Discover 2023 Omnibus Plan (as adjusted to reflect the exchange ratio under the Merger Agreement) assumed by Capital One in connection with the transactions contemplated by the Merger Agreement.
  This Registration Statement shall also cover the issuance under the Discover 2023 Omnibus Plan of shares in respect of Assumed Awards that were originally granted under the Discover 2014 Omnibus Plan and are forfeited, cancelled or settled for cash,
  which shares will become authorized for issuance under the Discover 2023 Omnibus Plan in accordance with its terms. </P> <P STYLE="margin-top:10pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">The
  Assumed Awards are subject to the same terms and conditions that were applicable to the corresponding awards granted under the Discover Equity Plans, except that (i)&nbsp;the Assumed Awards relate to shares of Common Stock and (ii)&nbsp;the number
  of shares of Common Stock subject to each Assumed Award is the result of an adjustment based upon the exchange ratio pursuant to the Merger Agreement. At the Effective Time, the Registrant also assumed the Discover Equity Plans. </P>
  <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">Pursuant to Rule&nbsp;416(a)&nbsp;promulgated under the&nbsp;Securities Act of 1933, as amended (the &#147;Securities
  Act&#148;), this Registration Statement shall also cover any additional shares of Common Stock that become issuable by reason of any stock dividend, stock split, recapitalization, or other similar transaction that results in an increase in the
  number of outstanding shares of Common Stock. </P>
  </DIV></Center>
  
  
  <p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
  <HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
  
  <Center><DIV STYLE="width:8.5in" align="left">
   <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>PART I </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS </B></P>
  <P STYLE="margin-top:10pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">The documents containing information specified in Part I will be delivered in accordance with Form <FONT
  STYLE="white-space:nowrap">S-8</FONT> and Rule 428(b)(1) under the Securities Act. Such documents are not required to be, and are not, filed with the Securities and Exchange Commission (the &#147;SEC&#148;), either as part of this Registration
  Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. These documents, and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of this Form <FONT
  STYLE="white-space:nowrap">S-8,</FONT> taken together, constitute a prospectus that meets the requirements of Section&nbsp;10(a) of the Securities Act. </P>
  <P STYLE="margin-top:10pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>PART II </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>Item&#8201;3.</B></TD>
  <TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Incorporation of Documents by Reference. </B></P></TD></TR></TABLE>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">The following documents filed by the Registrant with the SEC are incorporated by reference in this Registration Statement:
  </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="4%">&nbsp;</TD>
  <TD WIDTH="5%" VALIGN="top" ALIGN="left">(a)</TD>
  <TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">the Registrant&#146;s Annual Report on Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the fiscal year
  ended December&nbsp;31, 2024, filed with the SEC on <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/927628/000092762825000092/cof-20241231.htm">February&nbsp;20, 2025</A> (the &#147;Annual Report&#148;),
  including the portions of the Registrant&#146;s Definitive Proxy Statement on Schedule 14A, filed on <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/927628/000119312525065530/d845790ddef14a.htm">March&nbsp;
  27, 2025</A>, incorporated by reference therein; </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="4%">&nbsp;</TD>
  <TD WIDTH="5%" VALIGN="top" ALIGN="left">(b)</TD>
  <TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">the Registrant&#146;s Quarterly Report on Form <FONT STYLE="white-space:nowrap">10-Q</FONT> for the quarter
  ended March&nbsp;31, 2025, filed with the SEC on <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0000927628/000092762825000141/cof-20250331.htm">May 7, 2025</A>; </P></TD></TR></TABLE>
  <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="4%">&nbsp;</TD>
  <TD WIDTH="5%" VALIGN="top" ALIGN="left">(c)</TD>
  <TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">the Registrant&#146;s Current Reports on Form <FONT STYLE="white-space:nowrap">8-K</FONT> filed with the SEC on
  <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/927628/000119312525011793/d918322d8k.htm">January&nbsp;
  24, 2025</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/927628/000119312525017228/d915165d8k.htm">January&nbsp;
  30, 2025</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/927628/000092762825000044/cof-20250204.htm">February&nbsp;
  7, 2025</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/927628/000119312525023100/d920511d8k.htm">February&nbsp;10, 2025</A> (Film No.&nbsp;
  25603591), <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/927628/000092762825000056/cof-20250218.htm">February&nbsp;18, 2025</A> (Film No.&nbsp;
  25634850), <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/927628/000092762825000123/cof-20250418.htm">April 18, 2025</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/927628/000092762825000144/cof-20250508.htm">May
   8, 2025</A>, and <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/927628/000119312525122059/d934475d8k.htm">May&nbsp;19, 2025</A>; </P></TD></TR></TABLE>
  <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="4%">&nbsp;</TD>
  <TD WIDTH="5%" VALIGN="top" ALIGN="left">(d)</TD>
  <TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">all other reports filed by the Registrant pursuant to Section&nbsp;13(a) or 15(d) of the Securities Exchange
  Act of 1934, as amended (the &#147;Exchange Act&#148;) since the end of the fiscal year covered by the Annual Report; and </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="4%">&nbsp;</TD>
  <TD WIDTH="5%" VALIGN="top" ALIGN="left">(e)</TD>
  <TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">the description of the Registrant&#146;s Common Stock which is contained in <A HREF="http://www.sec.gov/Archives/edgar/data/927628/000092762825000092/cof-12312024x10kxex43.htm">Exhibit
   4.3</A> to the Annual Report, including any amendment or report filed for the purpose of updating such description. </P></TD></TR></TABLE>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:10pt; font-family:Times New Roman">Notwithstanding the foregoing, the Registrant is not incorporating any document or information deemed to have been furnished and not filed in
  accordance with the SEC&#146;s rules. </P> <P STYLE="margin-top:10pt; margin-bottom:0pt; text-indent:5%; font-size:10pt; font-family:Times New Roman">All documents that the Registrant subsequently files pursuant to Sections 13(a), 13(c), 14, or
  15(d) of the Exchange Act prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all of such securities then remaining unsold, shall be deemed
  to be incorporated by reference in this Registration Statement and to be a part hereof from the date of the filing of such documents; except as to any portion of any documents, exhibits, or other information that is deemed to be furnished and not
  filed under such provisions. </P> <P STYLE="margin-top:10pt; margin-bottom:0pt; text-indent:5%; font-size:10pt; font-family:Times New Roman">Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be
  deemed to be modified or superseded to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such
  statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>Item&#8201;4.</B></TD>
  <TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Description of Securities. </B></P></TD></TR></TABLE>
  <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Not applicable. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>Item&#8201;5.</B></TD>
  <TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Interests of Named Experts and Counsel. </B></P></TD></TR></TABLE>
  <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Not applicable. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>Item&#8201;6.</B></TD>
  <TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Indemnification of Directors and Officers. </B></P></TD></TR></TABLE>
  <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">Section&nbsp;145 of the General Corporation Law of the State of Delaware (the &#147;DGCL&#148;) provides for the
  indemnification of officers and directors of corporations in terms sufficiently broad enough to permit the indemnification of the officers and directors of Capital One from liabilities (including reimbursement of expenses incurred) arising under the
  Securities Act under certain circumstances. Section&nbsp;102(b)(7) of the DGCL permits a corporation to provide in its certificate of incorporation that a director of the corporation shall not be personally liable to the corporation or its
  stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (i)&nbsp;for any breach of the director&#146;s duty of loyalty to the corporation or its stockholders, (ii)&nbsp;for acts or omissions not in good
  faith or which involve intentional misconduct or a knowing violation of law, (iii)&nbsp;in respect of certain unlawful dividend payments or stock redemptions or repurchases, or (iv)&nbsp;for any transaction from which the director derived an
  improper personal benefit. </P>
  </DIV></Center>
  
  
  <p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
  <HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
  
  <Center><DIV STYLE="width:8.5in" align="left">
   <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">Article XI of the restated certificate of incorporation of Capital One (the
  &#147;Capital One charter&#148;), and Section&nbsp;6.6 of the amended and restated bylaws of Capital One (the &#147;Capital One bylaws&#148;), provide, in general, for mandatory indemnification of directors and officers to the fullest extent
  permitted by law, against liability incurred by them in proceedings instituted or threatened against them by third parties, or by or on behalf of Capital One itself, relating to the manner in which they performed their duties. Under the DGCL, to be
  entitled to mandatory indemnification, a director or officer must have been successful in the defense of a claim or proceeding, or the director or officer must have acted in good faith and in a manner that he or she reasonably believed to be in or
  not opposed to Capital One&#146;s best interests, and with respect to any criminal proceeding, must have had no reasonable cause to believe his or her conduct was unlawful. </P>
  <P STYLE="margin-top:8pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">As permitted by the DGCL, Article X of the Capital One charter provides that, to the fullest extent permitted by the DGCL or
  decisional law, no director shall be personally liable to Capital One or to its stockholders for monetary damages for breach of fiduciary duty as a director. The effect of this provision in the Capital One charter is to eliminate the rights of
  Capital One and its stockholders (through stockholders&#146; derivative suits on behalf of Capital One) to recover monetary damages against a director for breach of fiduciary duty as a director thereof (including breaches resulting from negligent or
  grossly negligent behavior) except in the situations described in clauses (i)-(iv), inclusive, above. These provisions will not alter the liability of directors under federal securities laws. </P>
  <P STYLE="margin-top:8pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">The Capital One bylaws provide that Capital One shall indemnify any person who was or is a party to or is threatened to be made
  a party to, or is involved in any action, suit or proceeding, whether civil, criminal, administrative, or investigative by reason of the fact that he or she is or was a director, officer, or employee of Capital One or, during such time, is or was
  serving at the request of Capital One as a director, officer, employee, trustee, or agent of any other corporation or of a partnership, joint venture, trust, or other enterprise (including an employee benefit plan), against all expenses, liability,
  and loss (including attorneys&#146; fees, judgments, fines, ERISA excise taxes or penalties, and amounts paid or to be paid in settlement) reasonably incurred or suffered by such person in connection with such action, suit, or proceeding, to the
  fullest extent authorized by the DGCL, provided that Capital One shall indemnify such person in connection with any action, suit, or proceeding (or part thereof) initiated by such person only if such action, suit, or proceeding (or part thereof) was
  authorized by the Capital One board of directors or brought to enforce rights under the indemnification provisions in Section&nbsp;6.6 of the Capital One bylaws. </P>
  <P STYLE="margin-top:8pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">The Capital One bylaws also provide that Capital One shall advance expenses reasonably incurred in connection with any action,
  suit, or proceeding to directors and officers within twenty (20)&nbsp;days of a request, provided that, if required by the DGCL, a director or officer furnishes an undertaking to repay any amounts advanced if it is ultimately determined, by a final
  judicial decision from which there is no further right to appeal, that the director or officer is not entitled to indemnification for such amounts. </P>
  <P STYLE="margin-top:8pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">The Capital One bylaws also provide that indemnification provided for in the Capital One bylaws shall not be deemed exclusive
  of any other rights to which the indemnified party may be entitled; that any right of indemnification or protection provided under the Capital One bylaws shall not be adversely affected by any amendment, repeal, or modification of the Capital One
  bylaws; and that Capital One may purchase and maintain insurance to protect itself and any such person against any such expenses, liability, and loss, whether or not Capital One would have the power to indemnify such person against such expenses,
  liability or loss under the DGCL. </P> <P STYLE="margin-top:8pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">In addition to the above, Capital One may enter into one or more agreements with any
  person to provide for indemnification greater or different than that which is provided for in the Capital One charter or the Capital One bylaws. </P>
  <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">For the undertaking with respect to indemnification under the Securities Act, see Item 9 below. </P>
  <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>Item&#8201;7.</B></TD>
  <TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Exemption from Registration Claimed. </B></P></TD></TR></TABLE>
  <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">Not Applicable. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>Item&#8201;8.</B></TD>
  <TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Exhibits. </B></P></TD></TR></TABLE>
  <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The information required by this Item is set forth in the Exhibits Index that precedes the signature page of this Registration Statement. </P>
  <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>Item&#8201;9.</B></TD>
  <TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Undertakings. </B></P></TD></TR></TABLE>
  <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Registrant hereby undertakes: </P>
  <P STYLE="margin-top:8pt; margin-bottom:0pt; margin-left:8%; font-size:10pt; font-family:Times New Roman">(a) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement: </P>
  <P STYLE="margin-top:8pt; margin-bottom:0pt; margin-left:12%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">(i) to include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act; </P>
  <P STYLE="margin-top:8pt; margin-bottom:0pt; margin-left:12%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">(ii) to reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the
  most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement; notwithstanding the foregoing, any increase or decrease in volume of
  securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with
  the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than </P>
  </DIV></Center>
  
  
  <p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
  <HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
  
  <Center><DIV STYLE="width:8.5in" align="left">
   <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:12%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">
  20&nbsp;percent change in the maximum aggregate offering price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective Registration Statement; and </P>
  <P STYLE="margin-top:8pt; margin-bottom:0pt; margin-left:12%; font-size:10pt; font-family:Times New Roman">(iii) to include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or
  any material change to such information in this Registration Statement; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:8%; font-size:10pt; font-family:Times New Roman" ALIGN="justify"><I>Provided, however</I>, that paragraphs (a)(i)
  and (a)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the SEC by the Registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d) of
  the Exchange Act that are incorporated by reference in this Registration Statement. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:8%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">(b) That, for the purpose of
  determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
  be the initial<I> </I>bona fide offering thereof. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:8%; font-size:10pt; font-family:Times New Roman">(c) To remove from registration by means of a post-effective amendment any of the
  securities being registered which remain unsold at the termination of the offering. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">The Registrant hereby undertakes
  that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&#146;s annual report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing of an employee
  benefit plan&#146;s annual report pursuant to Section&nbsp;15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and
  the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">Insofar as
  indemnification for liabilities arising under the Securities Act may be permitted to directors, officers, and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the
  opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of
  expenses incurred or paid by a director, officer, or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer, or controlling person in connection with the securities
  being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy
  as expressed in the Securities Act, and will be governed by the final adjudication of such issue. </P>
  </DIV></Center>
  
  
  <p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
  <HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
  
  <Center><DIV STYLE="width:8.5in" align="left">
   <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>EXHIBIT INDEX </B></P>
  <P STYLE="font-size:4pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">
  
  
  <TR>
  
  <TD></TD>
  
  <TD VALIGN="bottom" WIDTH="8%"></TD>
  <TD WIDTH="89%"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:9pt">
  <TD VALIGN="bottom" NOWRAP ALIGN="center">
  <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-bottom:1.00pt solid #000000; display:table-cell; font-size:9pt; font-family:Times New Roman; " ALIGN="center"><B>&#8195;Exhibit&#8195;<BR>No.</B></P></TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:9pt; font-family:Times New Roman" ALIGN="center"><B>Description</B></P></TD></TR>
  
  
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" ALIGN="center">&#8199;4.1</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/927628/000092762823000250/cof-06302023x10qxex31.htm">Restated Certificate of Incorporation of Capital One Financial Corporation (as restated July&nbsp;
  26, 2023) (incorporated by reference to Exhibit 3.1 of Capital One Financial Corporation&#146;s Quarterly Report on <FONT STYLE="white-space:nowrap">Form&nbsp;10-Q&nbsp;filed</FONT> on July&nbsp;27, 2023). </A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" ALIGN="center">&#8199;4.2</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/927628/000092762821000285/exhibit31amendedandrestate.htm">Amended and Restated Bylaws of Capital One Financial Corporation, dated September&nbsp;
  23, 2021 (incorporated by reference to Exhibit 3.1 of Capital One Financial Corporation&#146;s Current Report on <FONT STYLE="white-space:nowrap">Form&nbsp;8-K,&nbsp;filed</FONT> on September&nbsp;29, 2021). </A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" ALIGN="center">&#8199;4.3</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/927628/000119312504035097/dex41.htm">Specimen certificate representing the common stock of Capital One Financial Corporation (incorporated by reference to Exhibit 4.1 of Capital One Financial
   Corporation&#146;s Annual Report on Form&nbsp;10-K, filed on March&nbsp;5, 2004). </A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" ALIGN="center">&#8199;5.1</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="d913888dex51.htm">Opinion of Wachtell, Lipton, Rosen&nbsp;&amp; Katz as to the validity of the securities being registered.* </A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" ALIGN="center">23.1</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="d913888dex51.htm">Consent of Wachtell, Lipton, Rosen&nbsp;&amp; Katz (included as part of its opinion filed as Exhibit 5.1).* </A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" ALIGN="center">23.2</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="d913888dex232.htm">Consent of Ernst&nbsp;&amp; Young LLP.* </A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" ALIGN="center">24.1</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="#sig">Powers of Attorney of Directors and Officers of Capital One Financial Corporation (included in the signature page to this Registration Statement). </A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" ALIGN="center">99.1</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="d913888dex991.htm">Discover Financial Services Amended and Restated 2014 Omnibus Incentive Plan.* </A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" ALIGN="center">99.2</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="d913888dex992.htm">Legacy Discover 2023 Omnibus Incentive Plan.* </A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" ALIGN="center">99.3</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="d913888dex993.htm">Discover Financial Services Directors&#146; Compensation Plan.* </A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" ALIGN="center">107</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="d913888dexfilingfees.htm">Filing Fee Table.* </A></TD></TR>
  </TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="2%" VALIGN="top" ALIGN="left">*</TD>
  <TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">&#8194;Filed herewith. </P></TD></TR></TABLE>
  </DIV></Center>
  
  
  <p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
  <HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
  
  <Center><DIV STYLE="width:8.5in" align="left">
   <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><A NAME="sig"></A>SIGNATURES </B></P>
  <P STYLE="margin-top:14pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>The Registrant</B>. Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to
  believe that it meets all of the requirements for filing on Form <FONT STYLE="white-space:nowrap">S-8</FONT> and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the County of
  Fairfax, Commonwealth of Virginia, on this 19th day of May 2025. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">
  
  
  <TR>
  
  <TD WIDTH="7%"></TD>
  
  <TD VALIGN="bottom" WIDTH="1%"></TD>
  <TD WIDTH="92%"></TD></TR>
  
  
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">CAPITAL ONE FINANCIAL CORPORATION</P></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="24"></TD>
  <TD HEIGHT="24" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">By:</P></TD>
  <TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Matthew W. Cooper</TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top"></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Matthew W. Cooper</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">General Counsel and
  Corporate Secretary</P></TD></TR>
  </TABLE></DIV> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>POWER OF ATTORNEY </B></P>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">KNOW ALL PERSONS BY THESE PRESENTS: Each of the undersigned directors and officers has made, constituted, and appointed, and
  does hereby make, constitute, and appoint Andrew M. Young and Matthew W. Cooper, and each of them, with full power of substitution, his or her true and lawful
  <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">attorneys-in-fact,</FONT></FONT> for him or her and in his or her name, place and stead to affix his or her signature as director or officer or both, as the case may be, of the
  registrant, to any and all registration statements and amendments thereto (including post-effective amendments) and to file the same, with all exhibits thereto, and other documents in connection therewith, relating to the registration under the
  Securities Act of 1933 of the shares of common stock, par value $0.01 per share, of Capital One Financial Corporation, and to file with the Securities and Exchange Commission, granting unto such <FONT STYLE="white-space:nowrap"><FONT
  STYLE="white-space:nowrap">attorney-in-fact</FONT></FONT> full power and authority to do and perform every act and thing whatsoever necessary to be done in the premises, as fully as he or she might or could do if personally present, hereby ratifying
  and confirming all that such <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">attorney-in-fact</FONT></FONT> shall lawfully do or cause to be done by virtue hereof. </P>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement on Form <FONT STYLE="white-space:nowrap">S-8</FONT>
  has been signed by the following persons in the capacities indicated on May&nbsp;19, 2025. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="92%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">
  
  
  <TR>
  
  <TD WIDTH="45%"></TD>
  
  <TD VALIGN="bottom" WIDTH="1%"></TD>
  <TD WIDTH="7%"></TD>
  
  <TD VALIGN="bottom" WIDTH="1%"></TD>
  <TD WIDTH="46%"></TD></TR>
  
  
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-bottom:1.00px solid #000000; display:table-cell; font-size:10pt; font-family:Times New Roman; "><B>Signature and Title</B></P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom"></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="49"></TD>
  <TD HEIGHT="49" COLSPAN="2"></TD>
  <TD HEIGHT="49" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Richard D. Fairbank</P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Richard D. Fairbank</P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Chairman and Chief Executive Officer</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">(Principal Executive Officer)</P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top"></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Andrew M. Young</P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Andrew M. Young</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Chief Financial Officer</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">(Principal Financial Officer)</P></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="32"></TD>
  <TD HEIGHT="32" COLSPAN="2"></TD>
  <TD HEIGHT="32" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Timothy P. Golden</P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Timothy P. Golden</P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Controller</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">(Chief Accounting Officer)</P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top"></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Ime Archibong</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Ime Archibong, Director</P></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="32"></TD>
  <TD HEIGHT="32" COLSPAN="2"></TD>
  <TD HEIGHT="32" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Christine Detrick</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Christine Detrick, Director</P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top"></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Ann Fritz Hackett</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Ann Fritz Hackett, Director</P></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="32"></TD>
  <TD HEIGHT="32" COLSPAN="2"></TD>
  <TD HEIGHT="32" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Suni P. Harford</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Suni P. Harford, Director</P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top"></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Peter Thomas Killalea</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Peter Thomas Killalea, Director</P></TD></TR></TABLE>
  </DIV></Center>
  
  
  <p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
  <HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
  
  <Center><DIV STYLE="width:8.5in" align="left">
  
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="92%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">
  
  
  <TR>
  
  <TD WIDTH="45%"></TD>
  
  <TD VALIGN="bottom" WIDTH="1%"></TD>
  <TD WIDTH="7%"></TD>
  
  <TD VALIGN="bottom" WIDTH="1%"></TD>
  <TD WIDTH="46%"></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="32"></TD>
  <TD HEIGHT="32" COLSPAN="2"></TD>
  <TD HEIGHT="32" COLSPAN="2" BGCOLOR="#ffffff"></TD></TR>
  
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ C.P.A.J. (Eli) Leenaars</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">C.P.A.J. (Eli) Leenaars, Director</P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top"></TD>
  <TD VALIGN="bottom" BGCOLOR="#ffffff">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP BGCOLOR="#ffffff"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Fran&ccedil;ois Locoh-Donou</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Fran&ccedil;ois Locoh-Donou, Director</P></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="32"></TD>
  <TD HEIGHT="32" COLSPAN="2"></TD>
  <TD HEIGHT="32" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Thomas G. Maheras</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Thomas G. Maheras, Director</P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top"></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Peter E. Raskind</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Peter E. Raskind, Director</P></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="32"></TD>
  <TD HEIGHT="32" COLSPAN="2"></TD>
  <TD HEIGHT="32" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Eileen Serra</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Eileen Serra, Director</P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top"></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Mayo A. Shattuck III</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Mayo A. Shattuck III, Director</P></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="32"></TD>
  <TD HEIGHT="32" COLSPAN="2"></TD>
  <TD HEIGHT="32" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ J. Michael Shepard</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">J. Michael Shepard, Director</P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top"></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Craig Williams</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Craig Williams, Director</P></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="32"></TD>
  <TD HEIGHT="32" COLSPAN="2"></TD>
  <TD HEIGHT="32" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Jennifer L. Wong</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Jennifer L. Wong, Director</P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top"></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top"></TD></TR>
  </TABLE>
  </DIV></Center>
  
  </BODY></HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "d913888ds8.htm", "description": "S-8", "secsgml_size_bytes": 61251}]
metadata_filer: {"company-data": {"conformed-name": "CAPITAL ONE FINANCIAL CORP", "cik": "0000927628", "assigned-sic": "6021", "organization-name": "02 Finance", "ein": "541719854", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-287380", "film-number": "25961570"}, "business-address": {"street1": "1680 CAPITAL ONE DRIVE", "city": "MCLEAN", "state": "VA", "zip": "22102", "phone": "7037201000"}, "mail-address": {"street1": "1680 CAPITAL ONE DRIVE", "city": "MCLEAN", "state": "VA", "zip": "22102"}, "former-company": {"former-conformed-name": "OAKSTONE FINANCIAL CORP", "date-changed": "19940728"}}
text: S-8
  Registration No. 333-
  UNITED STATES
  SECURITIES
  AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM
  S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT
  OF 1933
  CAPITAL ONE FINANCIAL CORPORATION
  (Exact Name of Registrant as Specified in
  its Charter)
  Delaware
  54-1719584
  (State or other jurisdiction of incorporation or
  organization)
  (I.R.S. Employer Identification No.)
  1680 Capital One Drive
  McLean, Virginia 22102
  (Address of principal executive offices, including zip code)
  Discover Financial Services Amended and Restated 2014 Omnibus Incentive Plan
  Legacy Discover 2023 Omnibus Incentive Plan
  Discover Financial Services Directors' Compensation Plan
  (Full title of the plan)
  Matthew W. Cooper
  General Counsel and Corporate Secretary
  Capital One Financial Corporation
  1680 Capital One Drive
  McLean, Virginia 22102
  (703)
  720-1000
  (Name, address and telephone number, including area code, of agent for service)
  Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a
  non-accelerated
  filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule
  12b-2
  of the Exchange Act.
  Large accelerated filer
  ☒
  Accelerated filer
  ☐
  Non-accelerated
  filer
  ☐  (do not check if a smaller reporting company)
  Smaller reporting company
  ☐
  Emerging growth company
  ☐
  If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period
  for complying with the new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
  EXPLANATORY NOTE
  On February 19, 2024, Capital One Financial Corporation ("Capital One" or the "Registrant") entered
  into an Agreement and Plan of Merger (the "Merger Agreement") with Discover Financial Services ("Discover") and Vega Merger Sub, Inc. On May 18, 2025, Capital One completed the acquisition of Discover pursuant to the Merger
  Agreement (the effective time of such acquisition, the "Effective Time").
  This Registration Statement is being
  filed by Capital One to register up to 18,183,127 shares of common stock, $0.01 par value, of Capital One ("Common Stock"), including (i) (a) 102,526 shares of Common Stock which may be issuable upon the vesting or
  settlement of certain restricted stock unit awards granted under the Discover Financial Services Amended and Restated 2014 Omnibus Incentive Plan (the "Discover 2014 Omnibus Plan"), (b) 1,096,637 shares of Common Stock which may
  be issuable upon the vesting or settlement of certain restricted stock unit awards granted under the Legacy Discover 2023 Omnibus Incentive Plan (the "Discover 2023 Omnibus Plan") and (c) 104,621 shares of Common Stock which may
  be issuable upon the vesting or settlement of certain restricted stock unit awards granted under the Discover Financial Services Directors' Compensation Plan (the "Discover Directors' Compensation Plan" and, together with the
  Discover 2014 Omnibus Plan and the Discover 2023 Omnibus Plan, the "Discover Equity Plans"), which were assumed by Capital One and converted into corresponding equity awards of the Registrant in connection with the transactions
  contemplated by the Merger Agreement (the "Assumed Awards") and (ii) 16,879,343 shares of Common Stock, which may be issuable pursuant to equity awards to be granted after the date hereof to eligible individuals from the share
  reserve remaining, as of the Effective Time, under the Discover 2023 Omnibus Plan (as adjusted to reflect the exchange ratio under the Merger Agreement) assumed by Capital One in connection with the transactions contemplated by the Merger Agreement.
  This Registration Statement shall also cover the issuance under the Discover 2023 Omnibus Plan of shares in respect of Assumed Awards that were originally granted under the Discover 2014 Omnibus Plan and are forfeited, cancelled or settled for cash,
  which shares will become authorized for issuance under the Discover 2023 Omnibus Plan in accordance with its terms.
  The
  Assumed Awards are subject to the same terms and conditions that were applicable to the corresponding awards granted under the Discover Equity Plans, except that (i) the Assumed Awards relate to shares of Common Stock and (ii) the number
  of shares of Common Stock subject to each Assumed Award is the result of an adjustment based upon the exchange ratio pursuant to the Merger Agreement. At the Effective Time, the Registrant also assumed the Discover Equity Plans.
  Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the "Securities
  Act"), this Registration Statement shall also cover any additional shares of Common Stock that become issuable by reason of any stock dividend, stock split, recapitalization, or other similar transaction that results in an increase in the
  number of outstanding shares of Common Stock.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The documents containing information specified in Part I will be delivered in accordance with Form
  S-8
  and Rule 428(b)(1) under the Securities Act. Such documents are not required to be, and are not, filed with the Securities and Exchange Commission (the "SEC"), either as part of this Registration
  Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. These documents, and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of this Form
  S-8,
  taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
  PART II
  INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.
  Incorporation of Documents by Reference.
  The following documents filed by the Registrant with the SEC are incorporated by reference in this Registration Statement:
  (a)
  the Registrant's Annual Report on Form
  10-K
  for the fiscal year
  ended December 31, 2024, filed with the SEC on
  February 20, 2025
  (the "Annual Report"),
  including the portions of the Registrant's Definitive Proxy Statement on Schedule 14A, filed on
  March 
  27, 2025
  , incorporated by reference therein;
  (b)
  the Registrant's Quarterly Report on Form
  10-Q
  for the quarter
  ended March 31, 2025, filed with the SEC on
  May 7, 2025
  ;
  (c)
  the Registrant's Current Reports on Form
  8-K
  filed with the SEC on
  January 
  24, 2025
  ,
  January 
  30, 2025
  ,
  February 
  7, 2025
  ,
  February 10, 2025
  (Film No. 
  25603591),
  February 18, 2025
  (Film No. 
  25634850),
  April 18, 2025
  ,
  May
   8, 2025
  , and
  May 19, 2025
  ;
  (d)
  all other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Securities Exchange
  Act of 1934, as amended (the "Exchange Act") since the end of the fiscal year covered by the Annual Report; and
  (e)
  the description of the Registrant's Common Stock which is contained in
  Exhibit
   4.3
  to the Annual Report, including any amendment or report filed for the purpose of updating such description.
  Notwithstanding the foregoing, the Registrant is not incorporating any document or information deemed to have been furnished and not filed in
  accordance with the SEC's rules.
  All documents that the Registrant subsequently files pursuant to Sections 13(a), 13(c), 14, or
  15(d) of the Exchange Act prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all of such securities then remaining unsold, shall be deemed
  to be incorporated by reference in this Registration Statement and to be a part hereof from the date of the filing of such documents; except as to any portion of any documents, exhibits, or other information that is deemed to be furnished and not
  filed under such provisions.
  Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be
  deemed to be modified or superseded to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such
  statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
  Item 4.
  Description of Securities.
  Not applicable.
  Item 5.
  Interests of Named Experts and Counsel.
  Not applicable.
  Item 6.
  Indemnification of Directors and Officers.
  Section 145 of the General Corporation Law of the State of Delaware (the "DGCL") provides for the
  indemnification of officers and directors of corporations in terms sufficiently broad enough to permit the indemnification of the officers and directors of Capital One from liabilities (including reimbursement of expenses incurred) arising under the
  Securities Act under certain circumstances. Section 102(b)(7) of the DGCL permits a corporation to provide in its certificate of incorporation that a director of the corporation shall not be personally liable to the corporation or its
  stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (i) for any breach of the director's duty of loyalty to the corporation or its stockholders, (ii) for acts or omissions not in good
  faith or which involve intentional misconduct or a knowing violation of law, (iii) in respect of certain unlawful dividend payments or stock redemptions or repurchases, or (iv) for any transaction from which the director derived an
  improper personal benefit.
  Article XI of the restated certificate of incorporation of Capital One (the
  "Capital One charter"), and Section 6.6 of the amended and restated bylaws of Capital One (the "Capital One bylaws"), provide, in general, for mandatory indemnification of directors and officers to the fullest extent
  permitted by law, against liability incurred by them in proceedings instituted or threatened against them by third parties, or by or on behalf of Capital One itself, relating to the manner in which they performed their duties. Under the DGCL, to be
  entitled to mandatory indemnification, a director or officer must have been successful in the defense of a claim or proceeding, or the director or officer must have acted in good faith and in a manner that he or she reasonably believed to be in or
  not opposed to Capital One's best interests, and with respect to any criminal proceeding, must have had no reasonable cause to believe his or her conduct was unlawful.
  As permitted by the DGCL, Article X of the Capital One charter provides that, to the fullest extent permitted by the DGCL or
  decisional law, no director shall be personally liable to Capital One or to its stockholders for monetary damages for breach of fiduciary duty as a director. The effect of this provision in the Capital One charter is to eliminate the rights of
  Capital One and its stockholders (through stockholders' derivative suits on behalf of Capital One) to recover monetary damages against a director for breach of fiduciary duty as a director thereof (including breaches resulting from negligent or
  grossly negligent behavior) except in the situations described in clauses (i)-(iv), inclusive, above. These provisions will not alter the liability of directors under federal securities laws.
  The Capital One bylaws provide that Capital One shall indemnify any person who was or is a party to or is threatened to be made
  a party to, or is involved in any action, suit or proceeding, whether civil, criminal, administrative, or investigative by reason of the fact that he or she is or was a director, officer, or employee of Capital One or, during such time, is or was
  serving at the request of Capital One as a director, officer, employee, trustee, or agent of any other corporation or of a partnership, joint venture, trust, or other enterprise (including an employee benefit plan), against all expenses, liability,
  and loss (including attorneys' fees, judgments, fines, ERISA excise taxes or penalties, and amounts paid or to be paid in settlement) reasonably incurred or suffered by such person in connection with such action, suit, or proceeding, to the
  fullest extent authorized by the DGCL, provided that Capital One shall indemnify such person in connection with any action, suit, or proceeding (or part thereof) initiated by such person only if such action, suit, or proceeding (or part thereof) was
  authorized by the Capital One board of directors or brought to enforce rights under the indemnification provisions in Section 6.6 of the Capital One bylaws.
  The Capital One bylaws also provide that Capital One shall advance expenses reasonably incurred in connection with any action,
  suit, or proceeding to directors and officers within twenty (20) days of a request, provided that, if required by the DGCL, a director or officer furnishes an undertaking to repay any amounts advanced if it is ultimately determined, by a final
  judicial decision from which there is no further right to appeal, that the director or officer is not entitled to indemnification for such amounts.
  The Capital One bylaws also provide that indemnification provided for in the Capital One bylaws shall not be deemed exclusive
  of any other rights to which the indemnified party may be entitled; that any right of indemnification or protection provided under the Capital One bylaws shall not be adversely affected by any amendment, repeal, or modification of the Capital One
  bylaws; and that Capital One may purchase and maintain insurance to protect itself and any such person against any such expenses, liability, and loss, whether or not Capital One would have the power to indemnify such person against such expenses,
  liability or loss under the DGCL.
  In addition to the above, Capital One may enter into one or more agreements with any
  person to provide for indemnification greater or different than that which is provided for in the Capital One charter or the Capital One bylaws.
  For the undertaking with respect to indemnification under the Securities Act, see Item 9 below.
  Item 7.
  Exemption from Registration Claimed.
  Not Applicable.
  Item 8.
  Exhibits.
  The information required by this Item is set forth in the Exhibits Index that precedes the signature page of this Registration Statement.
  Item 9.
  Undertakings.
  The Registrant hereby undertakes:
  (a) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i) to include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii) to reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the
  most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement; notwithstanding the foregoing, any increase or decrease in volume of
  securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with
  the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than
  20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective Registration Statement; and
  (iii) to include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or
  any material change to such information in this Registration Statement;
  Provided, however
  , that paragraphs (a)(i)
  and (a)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the SEC by the Registrant pursuant to Section 13 or Section 15(d) of
  the Exchange Act that are incorporated by reference in this Registration Statement.
  (b) That, for the purpose of
  determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
  be the initial
  bona fide offering thereof.
  (c) To remove from registration by means of a post-effective amendment any of the
  securities being registered which remain unsold at the termination of the offering.
  The Registrant hereby undertakes
  that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee
  benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and
  the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  Insofar as
  indemnification for liabilities arising under the Securities Act may be permitted to directors, officers, and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the
  opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of
  expenses incurred or paid by a director, officer, or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer, or controlling person in connection with the securities
  being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy
  as expressed in the Securities Act, and will be governed by the final adjudication of such issue.
  EXHIBIT INDEX
  Exhibit
  No.
  Description
  4.1
  Restated Certificate of Incorporation of Capital One Financial Corporation (as restated July 
  26, 2023) (incorporated by reference to Exhibit 3.1 of Capital One Financial Corporation's Quarterly Report on
  Form 10-Q filed
  on July 27, 2023).
  4.2
  Amended and Restated Bylaws of Capital One Financial Corporation, dated September 
  23, 2021 (incorporated by reference to Exhibit 3.1 of Capital One Financial Corporation's Current Report on
  Form 8-K, filed
  on September 29, 2021).
  4.3
  Specimen certificate representing the common stock of Capital One Financial Corporation (incorporated by reference to Exhibit 4.1 of Capital One Financial
   Corporation's Annual Report on Form 10-K, filed on March 5, 2004).
  5.1
  Opinion of Wachtell, Lipton, Rosen & Katz as to the validity of the securities being registered.*
  23.1
  Consent of Wachtell, Lipton, Rosen & Katz (included as part of its opinion filed as Exhibit 5.1).*
  23.2
  Consent of Ernst & Young LLP.*
  24.1
  Powers of Attorney of Directors and Officers of Capital One Financial Corporation (included in the signature page to this Registration Statement).
  99.1
  Discover Financial Services Amended and Restated 2014 Omnibus Incentive Plan.*
  99.2
  Legacy Discover 2023 Omnibus Incentive Plan.*
  99.3
  Discover Financial Services Directors' Compensation Plan.*
  107
  Filing Fee Table.*
  *
  Filed herewith.
  SIGNATURES
  The Registrant
  . Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to
  believe that it meets all of the requirements for filing on Form
  S-8
  and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the County of
  Fairfax, Commonwealth of Virginia, on this 19th day of May 2025.
  CAPITAL ONE FINANCIAL CORPORATION
  By:
  /s/ Matthew W. Cooper
  Matthew W. Cooper
  General Counsel and
  Corporate Secretary
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS: Each of the undersigned directors and officers has made, constituted, and appointed, and
  does hereby make, constitute, and appoint Andrew M. Young and Matthew W. Cooper, and each of them, with full power of substitution, his or her true and lawful
  attorneys-in-fact,
  for him or her and in his or her name, place and stead to affix his or her signature as director or officer or both, as the case may be, of the
  registrant, to any and all registration statements and amendments thereto (including post-effective amendments) and to file the same, with all exhibits thereto, and other documents in connection therewith, relating to the registration under the
  Securities Act of 1933 of the shares of common stock, par value $0.01 per share, of Capital One Financial Corporation, and to file with the Securities and Exchange Commission, granting unto such
  attorney-in-fact
  full power and authority to do and perform every act and thing whatsoever necessary to be done in the premises, as fully as he or she might or could do if personally present, hereby ratifying
  and confirming all that such
  attorney-in-fact
  shall lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities Act of 1933, this Registration Statement on Form
  S-8
  has been signed by the following persons in the capacities indicated on May 19, 2025.
  Signature and Title
  /s/ Richard D. Fairbank
  Richard D. Fairbank
  Chairman and Chief Executive Officer
  (Principal Executive Officer)
  /s/ Andrew M. Young
  Andrew M. Young
  Chief Financial Officer
  (Principal Financial Officer)
  /s/ Timothy P. Golden
  Timothy P. Golden
  Controller
  (Chief Accounting Officer)
  /s/ Ime Archibong
  Ime Archibong, Director
  /s/ Christine Detrick
  Christine Detrick, Director
  /s/ Ann Fritz Hackett
  Ann Fritz Hackett, Director
  /s/ Suni P. Harford
  Suni P. Harford, Director
  /s/ Peter Thomas Killalea
  Peter Thomas Killalea, Director
  /s/ C.P.A.J. (Eli) Leenaars
  C.P.A.J. (Eli) Leenaars, Director
  /s/ François Locoh-Donou
  François Locoh-Donou, Director
  /s/ Thomas G. Maheras
  Thomas G. Maheras, Director
  /s/ Peter E. Raskind
  Peter E. Raskind, Director
  /s/ Eileen Serra
  Eileen Serra, Director
  /s/ Mayo A. Shattuck III
  Mayo A. Shattuck III, Director
  /s/ J. Michael Shepard
  J. Michael Shepard, Director
  /s/ Craig Williams
  Craig Williams, Director
  /s/ Jennifer L. Wong
  Jennifer L. Wong, Director