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8-K/A - FORM 8-K/A - VISTEON CORPd306705d8ka.htm

Exhibit 16.1

[PwC Letterhead]

February 27, 2012

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Visteon Corporation (copy attached) dated September 30, 2011, which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K/A, as part of the Form 8-K/A of Visteon Corporation dated September 30, 2011. We agree with the statements concerning our Firm in such Form 8-K/A.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP