Visteon Corp. has filed a consolidated list of the 30 largest unsecured creditors of the Visteon Corp. and affiliated Debtors (the “Top Unsercured Creditor List”) in lieu of a separate list for each of the Debtors. The amounts owed to each of the unsecured suppliers is listed as trade debt. Visteon’s list is heavily populated with providers of electronic components and plastic compounds.

The Top Unsecured Creditor List is based on the Debtors’ books and records as of approximately May 8, 2009. The Top 30 List does not include: (1) persons who come within the definition of “insider”; or (2) secured creditors, unless the value of the collateral is such that the unsecured deficiency places the creditor among the holders of the largest unsecured claims.

The Top Unsecured Creditor List in order of size is:

Name of Creditor Nature of Claim Contingent, Unliquidated, Subject to Setoff, etc Amount of Claim
The Bank of New York Trust Company, N.A (Administrative Agent – 7.00 % Bonds) Bond Debt $450,000,000.00
Pension Benefit Guaranty Corp. Pension Liability Contingent, Unliquidated, Disputed Undetermined
The Bank of New York Trust Company, N.A (Administrative Agent – 8.25 % Bonds) Bond Debt $206,000,000.00
The Bank of New York Trust Company, NA (Administrative Agent – 12.25 % Bonds) Bond Debt $206,000,000.00
Jabil Circuit, Inc. Trade Payable $7,035,398.16
IBM Corporation Trade Payable/IT Accrual $5,720,391.76
Freescale Semiconductor Trade Payable $4,412,236.57
Ogura Corp. Trade Payable $3,105,264.03
QAD Inc. Trade Payable / rr Accrual $2,405,819.39
SL Alabama Trade Payable $2,290,206.90
AT&T Trade Payable / IT Accrual $2,066,576.34
Hollingsworth Logistics Management Trade Payable $1,945,173.34
Brown Corp. of America Trade Payable Subject to Setoff $1,912,962.11
Unigraphics Solutions Trade Payable $1,737,814.69
SAP America, Inc. IT Accrual $1,706,883.00
Nissan Trading Corp. USA Trade Payable $1,506,665.61
Panasonic Corporation Trade Payable $1,395,501.40
Fraen Corp. Trade Payable / Commodities Accrual $1,310,318.22
SCA Incorporated Trade Payable $1,148,272.62
Leon Plastics Inc. Trade Payable $1,067,646.93
Kantus Corporation Trade Payable $1,044,457.85
Kenwood Electronics Latin America Trade Payable $934,366.39
Ciber, Inc. Trade Payable/IT Accrual $912,766.50
Matsu Alabama, Inc. Trade Payable $869,991.44
Satyam Computer Servuces Ltd. Trade Payable / IT Accrual $865,904.74
Shotic America Corp. Trade Payable $813,495.27
Gul Technologies Singapore Limited Trade Payable $796,945.63
Summit Polymers, Inc. Trade Payable $705,774.67
PSS Hong Kong Ltds. Trade Payable $687,688.07
Janesville Acoustics Trade Payable $673,966.40
TOTAL $461,072,488.03