Supporters will be able to purchase tickets for the clash with the SkyBet League One side from 9:00am with tickets priced at £10 for adults and just £5 for under 16s and over 65s.
The game is set to be played at the Stadium of Light on Tuesday 27th August, kick off 7:45pm.
Black Cats Bar tickets are priced at £10 for seasonal members and £20 for all others.
Season card holders have until 5:00pm on Tuesday 20th August to secure their existing seat, after which time any unsold seats will be released for general sale.
Capital One Cup second round draw:
Carlisle v Leicester
Doncaster v Leeds
Nottingham Forest v Millwall
Sunderland v MK Dons
West Brom v Newport
Bristol City v Crystal Palace
Peterborough v Reading
Barnsley v Southampton
Burton v Fulham
Burnley v Preston
Liverpool v Notts County
Norwich v Bury
Leyton Orient v Hull
Everton v Stevenage
Stoke v Walsall
Huddersfield v Charlton
Aston Villa v Rotherham
Tranmere v Bolton
Morecambe v Newcastle
QPR v Swindon
Derby v Brentford
Watford v Bournemouth
Yeovil v Birmingham
Accrington v Cardiff
West Ham v Cheltenham
Ties to be played the week commencing August 26