Conversion factor is defined as the ratio which shows the relation between two different units. It is equal to one.
Since, one litre is equal to thousand millilitre.
Expression is : 1 L = 1000 mL
The given value of measurement is 400.08 mL
Convert the above measurement in L, we get
400.08 mL =

= 0.40008 L.
Now, in given measurement, there are five significant figures, thus, the above number must be written in five significant figures i.e 0.40008 L.
Hence, the answer is 0.40008 L.