SEC Comment Letter for WESTPORT FUEL SYSTEMS INC. (WPRT) (CIK 0001370416) (AETR) — Jun 6, 2013

WESTPORT FUEL SYSTEMS INC. (WPRT) (CIK 0001370416)
Date: June 6, 2013 · CIK: 0001370416 · Accession: 0000000000-13-031062

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

June 6, 2013

Author

/s/ Kevin L. Vaughn for

Form

UPLOAD

Company

WESTPORT FUEL SYSTEMS INC. (WPRT) (CIK 0001370416)

Letter

June 6, 2013 Via E -mail Mr. David R. Demers Chief Executive Officer Westport Innovations Inc. Suite 101, 1750 West 75th Avenue Vancouver, British Columbia, Canada V6P 6G2

Re: Westport Innovations Inc. Form 40-F for the Year Ended December 31, 201 2 Filed March 8 , 201 3 Form 40-F for the Nine Months Ended December 31, 2011 Filed March 1, 2012 File No. 1-34152

Dear Mr. Demers :

We have completed our review of your filings. 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 filings and the company may not assert staff comments as a defense in any proce eding 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 filings to be certain that the filings include the infor mation the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Kevin L. Vaughn for

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June 6, 2013

Via E -mail
Mr. David R. Demers
Chief Executive Officer
Westport Innovations Inc.
Suite 101, 1750 West 75th Avenue
Vancouver, British Columbia, Canada  V6P 6G2

 Re: Westport Innovations Inc.
Form 40-F for the Year  Ended  December 31, 201 2
Filed March 8 , 201 3
  Form 40-F for the Nine Months Ended December 31, 2011
Filed March 1, 2012
File No.  1-34152

Dear Mr.  Demers :

We have completed our review of your filings.   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 filings and the company may not assert staff
comments as a defense in any proce eding 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 filings to be certain that the filings include the
infor mation the Securities Exchange Act of 1934 and all applicable rules require.

        Sincerely,

        /s/ Kevin L. Vaughn  for

        Martin James
        Senior Assistant Chief Accountant

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