SEC Comment Letter for WESTPORT FUEL SYSTEMS INC. (WPRT) (CIK 0001370416) (AETR) — May 3, 2012
WESTPORT FUEL SYSTEMS INC. (WPRT) (CIK 0001370416)
Date: May 3, 2012 · CIK: 0001370416 · Accession: 0000000000-12-023035
AI Filing Summary & Sentiment
Reasoning
Referenced dates: March 19, 2012
Letter
Re: Westport Innovations, Inc. Form 40-F for the Fiscal Year Ended December 31, 2011 Filed March 1, 2012 File No. 1-34152 Dear Mr. Demers:
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE
May 3, 2012 Via E-Mail David R. Demers Chief Executive Officer Westport Innovations, Inc. 1750 West 75 th Ave., Suite 101 Vancouver, British Columbia Canada V6P 6G2
We refer you to our comment letter dated March 19, 2012 regarding business contacts with Iran, Syria, Sudan and Cuba. We have completed our review of this subject matter. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the co mpany may not assert staff co mments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
S i n c e r e l y ,
/s/ Cecilia Blye C e c i l i a B l y e , C h i e f Office of Global Security Risk cc: Amanda Ravitz Assistant Director Division of Cor poration Finance
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
May 3, 2012
Via E-Mail
David R. Demers
Chief Executive Officer Westport Innovations, Inc. 1750 West 75
th Ave., Suite 101
Vancouver, British Columbia
Canada V6P 6G2
Re: Westport Innovations, Inc.
Form 40-F for the Fiscal Year Ended December 31, 2011 Filed March 1, 2012 File No. 1-34152
Dear Mr. Demers:
We refer you to our comment letter dated March 19, 2012 regarding business
contacts with Iran, Syria, Sudan and Cuba. We have completed our review of this subject
matter. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the
company or the filing and the co mpany may not assert staff co mments as a defense in any
proceeding initiated by the Commission or any person under the federal securities laws of
the United States. We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
S i n c e r e l y ,
/s/ Cecilia Blye C e c i l i a B l y e , C h i e f Office of Global Security Risk cc: Amanda Ravitz Assistant Director Division of Cor poration Finance