October 24, 2018

Christian A. 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 limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 8-K Furnished July 26, 2018

Exhibit 99.1, page 8

1.    In your reconciliation of "adjusted EBITDA" to "net income attributable
to Visteon,"
      please note the reconciliation should begin with the GAAP measure for
equal or greater
      prominence of the GAAP measure. Refer to Question 102.10 of the staff's
Compliance
      and Disclosure Interpretations "Non-GAAP Financial Measures" for
guidance.
Form 10-K for Fiscal Year Ended December 31, 2017

Item 1. Business
The Company's Product Sales Backlog, page 7
 Christian A. Garcia
Visteon Corporation
October 24, 2018
Page 2
2.       Please tell us how your disclosure herein regarding backlog complies
with the disclosure
         of backlog pursuant to Item 101(c)(1)(viii) of Regulation S-K.
Additionally, please
         clarify for us if the terms "expected booked sales," "estimated net
sales" and "expected net
         sales" represent the same measure and how they relate to backlog
pursuant to the noted
         guidance.
       In closing, 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.

       You may contact Aamira Chaudhry at 202-551-3389 or Doug Jones at
202-551-3309
with any questions.



FirstName LastNameChristian A. Garcia                          Sincerely,
Comapany NameVisteon Corporation
                                                               Division of
Corporation Finance
October 24, 2018 Page 2                                        Office of
Transportation and Leisure
FirstName LastName