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                                 UNITED STATES                                  
                       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                       
                                  May 24, 2024                                  
                Date of Report (Date of earliest event reported)                
                      ____________________________________                      
                           CAPITAL ONE FINANCIAL CORP                           
                                    ORATION                                     
             (Exact name of registrant as specified in its charter)             
                      ____________________________________                      

                     Delaware                               001-13300                      54-1719854             
  (State or other jurisdiction of incorporation)     (Commission File Number)   (IRS Employer Identification No.) 
                                             1680 Capital One Drive,                                              
                 McLean, Virginia                                                             22102               
     (Address of principal executive offices)                                              (Zip Code)             

             Registrant's telephone number, including area code: (              
                                      703                                       
                                       )                                        
                                    720-1000                                    
                                (Not applicable)                                
         (Former name or former address, if changed since last report)          
                      ____________________________________                      
Check the appropriate box below if the Form 8-K filing is intended to 
simultaneously satisfy the filing obligation of the registrant under any of 
the following provisions (see General Instruction A.2. below):

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 
230.425)

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 
240.14a-12)

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange 
Act (17 CFR 240.14d-2(b))

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange 
Act (17 CFR 240.13e-4(c))
          Securities registered pursuant to Section 12(b) of the Act:           

                        Title of Each Class                          Trading Symbol(s)   Name of Each Exchange on Which Registered 
              Common Stock (par value $.01 per share)                       COF                   New York Stock Exchange          
 Depositary Shares, Each Representing a 1/40th Interest in a Share        COF PRI                 New York Stock Exchange          
 of Fixed Rate Non-Cumulative Perpetual Preferred Stock, Series I                                                                  
 Depositary Shares, Each Representing a 1/40th Interest in a Share        COF PRJ                 New York Stock Exchange          
 of Fixed Rate Non-Cumulative Perpetual Preferred Stock, Series J                                                                  
 Depositary Shares, Each Representing a 1/40th Interest in a Share        COF PRK                 New York Stock Exchange          
 of Fixed Rate Non-Cumulative Perpetual Preferred Stock, Series K                                                                  
 Depositary Shares, Each Representing a 1/40th Interest in a Share        COF PRL                 New York Stock Exchange          
 of Fixed Rate Non-Cumulative Perpetual Preferred Stock, Series L                                                                  
 Depositary Shares, Each Representing a 1/40th Interest in a Share        COF PRN                 New York Stock Exchange          
 of Fixed Rate Non-Cumulative Perpetual Preferred Stock, Series N                                                                  
                   0.800% Senior Notes Due 2024                            COF24                  New York Stock Exchange          
                   1.650% Senior Notes Due 2029                            COF29                  New York Stock Exchange          

Indicate by check mark whether the registrant is an emerging growth company as 
defined in Rule 405 of the Securities Act of 1933 ((s)230.405 of this chapter) 
or Rule 12b-2 of the Securities Exchange Act of 1934 ((s)240.12b-2 of this 
chapter).
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 any new 
or revised financial accounting standards provided pursuant to Section 13(a) 
of the Exchange Act.



-------------------------------------------------------------------------------
Item 8.01    Other Events.
On May 24, 2024, Capital One Financial Corporation (the "Company") announced 
that the credit card partnership agreement (the "CCPA") under which Capital 
One had been the exclusive issuer of Walmart's private label and co-branded 
credit card program in the U.S. (the "Card Program") has ended. Pursuant to 
the terms of the CCPA, Capital One will retain ownership and servicing of the 
existing credit card portfolio of approximately $8.5 billion of loans. 
Approximately 40% of the credit card loan balances were originated and 
underwritten by Capital One. The Company expects to begin converting eligible 
customers and integrating the accounts into Capital One branded card products.

The CCPA included terms and conditions related to revenue sharing and loss 
sharing associated with the Card Program. As part of the termination, the 
revenue sharing and loss sharing arrangements also terminated.
If the loss sharing arrangement had not been in place for the first quarter of 
2024, the Domestic Card net charge-off rate would have been approximately 45 
basis points higher and our allowance for credit losses would have been 
approximately $850 million higher. If the revenue sharing arrangement had not 
been in place for the first quarter of 2024, Domestic Card revenue margin 
would have been approximately 45 basis points higher.
A copy of the joint press release issued by the Company and Walmart is 
attached as Exhibit 99.1 to this Form 8-K and is incorporated herein by 
reference.
Cautionary Statements Regarding Forward Looking Statements
The information provided in this Form 8-K contains forward-looking statements, 
which involve a number of risks and uncertainties. The Company cautions 
readers that any forward-looking information is not a guarantee of future 
performance and that actual results could differ materially from those 
contained in the forward-looking information due to a number of factors, 
including those listed from time to time in reports that the Company files 
with the Securities and Exchange Commission, including, but not limited to, 
the Annual Report on Form 10-K for the year ended December 31, 2023. In 
addition, these statements do not represent the Company's current expectations 
regarding future results of operations or financial condition. Forward-looking 
statements speak only as of the date made. We do not undertake any obligation 
to update or revise any forward-looking statements, whether as a result of new 
information, future events or otherwise, except as may be required under 
applicable securities laws.
Item 9.01

Financial Statements and Exhibits.

(d) Exhibits

 Exhibit No.  Description                                                                    
    99.1      Press Release, dated May 24, 2024                                              
     104      The cover page from this Current Report on Form 8-K, formatted in Inline XBRL  

                                       1                                        
-------------------------------------------------------------------------------
                                   SIGNATURE                                    
Pursuant to the requirements of the Securities Exchange Act of 1934, the 
Company has duly caused this Current Report on Form 8-K to be signed on its 
behalf by the undersigned hereunto duly authorized.

CAPITAL ONE FINANCIAL CORPORATION                                          
Date: May 24, 2024                            By:   /s/ Matthew W. Cooper  
Matthew W. Cooper                                                          
General Counsel and Corporate Secretary                                    

                                       2                                        
                                                                    Exhibit 99.1



                                                                                  
                                                                                  
Media Release                          Sie Soheili              Investor Relations
                        Sie.Soheili@capitalone.com                                
                                                                    Danielle Dietz
                                                     Danielle.Dietz@capitalone.com
                                                                                  
                                                                                  
                                                                   Media Relations
                                                                                  
                                                                    Molly Blakeman
                                                        Molly.Blakeman@walmart.com




  Capital One and Walmart Announce End of Consumer Card Partnership Agreement   

         Cardholders can continue to use their card and earn and redeem         
                            rewards as they do today                            


MCLEAN, Va. and BENTONVILLE, Ark., May 24. 2024: Capital One Financial 
Corporation (NYSE: COF) and Walmart Inc. (NYSE: WMT) announced that they have 
ended the agreement that made Capital One the exclusive issuer of Walmart 
Consumer Credit Cards. In 2019, Capital One and Walmart introduced the Capital 
One Walmart Rewards Credit Card Program.

While Capital One and Walmart have ended their card partnership, nothing 
changes today for cardholders - cardholders can continue to earn and redeem 
rewards, and previously accrued rewards will retain their value. Until 
informed otherwise, cardholders can also continue to use their Capital One 
Walmart Rewards(R) Card wherever Mastercard is accepted and the Walmart 
Rewards(R) Card for purchases at Walmart.

Capital One will retain ownership and servicing of the credit card accounts. 
Additional information will be provided in the coming months to Walmart credit 
card holders.

About Capital One
Capital One Financial Corporation (www.capitalone.com) is a financial holding 
company which, along with its subsidiaries, had $351.0 billion in deposits and 
$481.7 billion in total assets as of March 31, 2024. Headquartered in McLean, 
Virginia, Capital One offers a broad spectrum of financial products and 
services to consumers, small businesses and commercial clients through a 
variety of channels. Capital One, N.A. has branches and Cafes located 
primarily in New York, Louisiana, Texas, Maryland, Virginia and the District 
of Columbia. A Fortune 500 company, Capital One trades on the New York Stock 
Exchange under the symbol "COF" and is included in the S&P 100 index.

Additional information about Capital One can be found at Capital One About, or 
on LinkedIn at linkedin.com/company/capital-one/.


-------------------------------------------------------------------------------

About Walmart
Walmart Inc. (NYSE: WMT) is a people-led, tech-powered omnichannel retailer 
helping people save money and live better - anytime and anywhere - in stores, 
online, and through their mobile devices. Each week, approximately 255 million 
customers and members visit more than 10,500 stores and numerous eCommerce 
websites in 19 countries. With fiscal year 2024 revenue of $648 billion, 
Walmart employs approximately 2.1 million associates worldwide. Walmart 
continues to be a leader in sustainability, corporate philanthropy, and 
employment opportunity. Additional information about Walmart can be found by 
visiting corporate.walmart.com, on Facebook at facebook.com/walmart, on X 
(formerly known as Twitter) at twitter.com/walmart, and on LinkedIn at 
linkedin.com/company/walmart.


                                      ###                                       


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