I have an iPhone app with
FirstViewController and SecondViewController with respective views FirstV
You would be best of to just create a new ViewController unless you're into masochism. Reusing in that way would most likely be to much trouble, and I'd go with aggregation or inheritance in the case you need to reuse logic in your ViewControllers.
I typically create a base ViewController, say XYZViewController and then create a XYZViewController_iPhone with all iPhone-specials and a separate XYZViewController_iPad for iPads. But if they're totally different I give them unique names and their own NIBs as well as ViewControllers.