Light to heat conversion layer, donor sheet using light to heat conversion layer, and method for producing light to heat conversion layer

An LTHC layer having the visible light transmission property, having sufficient infrared absorption property, capable of improving transfer accuracy of the organic electroluminescence device by irradiation with a laser beam, and further enabling application in a wide variety of fields including electronics, medicine, agriculture, machine, etc. A donor sheet using the LTHC layer including infrared absorbing particles and a binder component, wherein the infrared absorbing particles are composite tungsten oxide fine particles including a hexagonal crystal structure, a lattice constant of the composite tungsten oxide fine particles is such that the a-axis is 7.3850 Å or more and 7.4186 Å or less, and the c-axis is 7.5600 Å or more and 7.6240 Å or less, and a particle size of the composite tungsten oxide fine particles is 100 nm or less, and the solar radiation transmittance is 45% or less.