{"url_path":"/sec/cik-0002149906/8-k/2026-09-11/item-8-01","section_key":"item-8-01","section_title":"Item 8.01 Other Events.**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-09-11","source_url":"https://www.sec.gov/Archives/edgar/data/1133438/0001193125-26-389215-index.html","accession_number":"0001193125-26-389215","cik":"0002149906","ticker":null,"issuer_name":"Capital One Prime Auto Receivables Trust 2026-1","edgar_url":"https://www.sec.gov/Archives/edgar/data/2149906/0001193125-26-389215-index.html","primary_entity_key":"0001133438","primary_entity_name":"Capital One Auto Receivables LLC"},"word_count":536,"has_tables":true,"body_markdown":"**Item 8.01. Other Events.**\n\nCOAR and\nthe Bank will enter into a purchase agreement (the “Purchase Agreement”), to be dated as of the Closing Date, whereby the Bank will transfer to COAR certain motor vehicle retail installment sales contracts relating to new or used\nautomobiles, light-duty trucks, SUVs and vans (the “Receivables”) and related property. Certain representations made by the Bank with respect to such Receivables under the Purchase Agreement may be reviewed, upon the satisfaction\nof certain conditions, pursuant to an asset representations review agreement (the “Asset Representations Review Agreement”), to be dated as of the Closing Date, between the Issuing Entity, the Bank and Clayton Fixed Income\nServices, LLC (“Clayton”), as asset representations reviewer. The Receivables and related property will subsequently be transferred to the Issuing Entity pursuant to a sale agreement (the “Sale Agreement”), to\nbe dated as of the Closing Date, between the Issuing Entity and COAR. The Bank will manage, service and otherwise administer the Receivables pursuant to a servicing agreement (the “Servicing Agreement”), to be dated as of the\nClosing Date, between the Bank, as servicer, the Issuing Entity and Wilmington Trust, National Association, as indenture trustee (in such capacity, the “Indenture Trustee”).\n\nThe Issuing Entity, a Delaware statutory trust, was established pursuant to a trust agreement dated as of July 24, 2026, which will be\namended and restated by an Amended and Restated Trust Agreement to be dated as of the Closing Date (the “Amended and Restated Trust Agreement”), between COAR and BNY Mellon Trust of Delaware, as owner trustee (in such capacity,\nthe “Owner Trustee”), and acknowledged and agreed to by Wilmington Trust, National Association, as certificate registrar and certificate paying agent. The Issuing Entity will enter into an indenture (the\n“Indenture”), to be dated as of the Closing Date, between the Issuing Entity and the Indenture Trustee, pursuant to which the Issuing Entity will cause the issuance of the Notes and will grant a security interest in the\nReceivables and other related property to the Indenture Trustee in order to secure the Notes. The Bank will provide certain administrative services on behalf of the Issuing Entity relating to the Notes under an administration agreement (the\n“Administration Agreement”), to be dated as of the Closing Date, between the Bank, the Issuing Entity and the Indenture Trustee.\n\nSubstantially final versions of the transaction documents, the forms of which were filed as Exhibits to the Registration Statement, are being\nfiled on this Current Report in order to satisfy the requirements of Item 1100(f) of Regulation AB. Attached as Exhibit 4.1 is the form of Indenture, as Exhibit 10.1 is the form of Purchase Agreement, as Exhibit 10.2 is the form of Asset\nRepresentations Review Agreement, as Exhibit 10.3 is the form of Sale Agreement, as Exhibit 10.4 is the form of Servicing Agreement, as Exhibit 10.5 is the form of Amended and Restated Trust Agreement and as Exhibit 10.6 is the form of\nAdministration Agreement.\n\n2\n\nIn connection with the offering of the Publicly Registered Notes, the president of the\nRegistrant has made the certifications required by Paragraph I.B.1(a) of Form SF-3 attached as Exhibit 36.1. The certification is being filed on this Current Report to satisfy the requirements of"}