SEC Comment Letter 0000000000-24-013679 to VISTEON CORP (VC) (CIK 0001111335) (VC)
VISTEON CORP (VC) (CIK 0001111335)
Date: Dec. 12, 2024 · CIK: 0001111335 · Accession: 0000000000-24-013679
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File numbers found in text: 001-15827
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December 12, 2024
Jerome Rouquet
Chief Financial Officer
Visteon Corporation
One Village Center Drive
Van Buren Township, Michigan 48111
Re:Visteon Corporation
Form 10-K for the Fiscal Year Ended December 31, 2023
Filed February 20, 2024
File No. 001-15827
Dear Jerome Rouquet:
We have completed our review of your filing. 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 Manufacturing