你的 Where 子句对我来说看起来很奇怪。您不应该使用 = 运算符,而不是 Is:
Dim q = From line In seats
    Let data = line.Split(New [Char]() {" "c}, StringSplitOptions.RemoveEmptyEntries) ' it occurs in this line '
    Let seatA = data(0)
    Let seatB = data(1)
    Let seatC = data(2)
    Let seatD = data(3)
    Let seatE = data(4)
    Let seatF = data(5)
Where seatA = "." AndAlso seatB = "."   '<------   Use = on this line not Is
Select seatA, seatF
你确定每一行都用空格而不是其他东西分隔吗?即使有 Is 也不应该导致 Null Ref。  
这是我的示例程序,它似乎可以工作(在 LinqPad 中测试,它似乎不支持隐式行继续字符):
Sub Main
    Dim seats As New List(Of String)()
    seats.Add("1 2 3 4 5 6")
    seats.Add(". . 9 8 7 6")
    seats.Add(". . 5 5 5 5")
    seats.Add("1 2 3 4 5 6")
    seats.Add(". . 2 4 6 8")
    seats.Add("1 2 3 4 5 6")
    Dim q = From line In seats _
        Let data = line.Split(New [Char]() {" "c}, StringSplitOptions.RemoveEmptyEntries) _
        Let seatA = data(0) _
        Let seatB = data(1) _
        Let seatC = data(2) _
        Let seatD = data(3) _
        Let seatE = data(4) _
        Let seatF = data(5) _
    Where seatA = "." AndAlso seatB = "." _
    Select seatA, seatF
    q.Dump()
End Sub