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Exhibit 15.1
July 21, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We are aware that our report dated July 17, 2000 on our review of interim
financial information of Visteon Corporation (the "Company") as of and for the
period ended June 30, 2000 and included in the Company's quarterly report on
Form 10-Q for the quarter then ended is incorporated by reference in its
Registration Statements on Form S-3 (No. 333-40034 ) and Form S-8 (Nos.
333-39756, 333-39758, and 333-40202).
Very truly yours,
PricewaterhouseCoopers LLP
