0000000000-19-000316.txt : 20190228 0000000000-19-000316.hdr.sgml : 20190228 20190130104713 ACCESSION NUMBER: 0000000000-19-000316 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190130 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: VISTEON CORP CENTRAL INDEX KEY: 0001111335 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 383519512 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: ONE VILLAGE CENTER DRIVE CITY: VAN BUREN TOWNSHIP STATE: MI ZIP: 48111 BUSINESS PHONE: 800-847-8366 MAIL ADDRESS: STREET 1: ONE VILLAGE CENTER DRIVE CITY: VAN BUREN TOWNSHIP STATE: MI ZIP: 48111 PUBLIC REFERENCE ACCESSION NUMBER: 0001111335-18-000004 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4-)>+CS],-"C<@,"!O8FH-/#PO3&EN96%R:7IE9" Q+TP@,S$X M.38O3R Y+T4@,C7!E+T]B:E-T;3X^)R55=URFD 4ONNT9B9M&EJRZ33RQ46V0XLND!2WZ:/VK.@ MU@!.5 ='=L_YSG?^-\8&G, "_0U<\$+P/!_B FY$L2(P*V%A+(R-<1L9>.>[ M%*+$L. :9;L_=DC,]O N:@7U0^$!K^X/ST*KD]8& =\RT8[KFS9$A7$S)T!0 M/S6N/D2_-NX/,=@5/$+CT?.$(#[?Z8 M(Z?IG(:DX!%JACW ::9$50LFX9,)]TS%@@V#A;INZ/,QFVCN(2H?)55)M83>!1Q)E9X MX02$D!$HG3'7=LU^09U10$+[H&^\X]#L\0FID=&Y<\*X5[? 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Garcia Executive Vice President and Chief Financial Officer Visteon Corporation One Village Center Drive Van Buren Township, Michigan 48111 Re: Visteon Corporation Form 10-K for Fiscal Year Ended December 31, 2017 Filed on February 22, 2018 Form 8-K Furnished on July 26, 2018 File No. 001-15827 Dear Mr. Garcia: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Transportation and Leisure