EXHIBIT 15.1 November 6, 2006 Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Commissioners: We are aware that our report dated November 6, 2006 on our review of interim financial information of Visteon Corporation (the "Company") for the three and nine month periods ended September 30, 2006 and September 30, 2005 and included in the Company's quarterly report on Form 10-Q for the quarter ended September 30, 2006 is incorporated by reference in its Registration Statements on Form S-3 (No. 333-85406) dated April 2, 2002, and Form S-8 (Nos. 333-39756, 333-39758, 333-40202, 333-87794, and 333-115463) dated June 21, 2000, June 21, 2000, June 26, 2000, May 8, 2002, and May 13, 2004, respectively. Very truly yours, /s/ PricewaterhouseCoopers LLP