SEC Comment Letter for WESTPORT FUEL SYSTEMS INC. (WPRT) (CIK 0001370416) (AETR) — Oct 22, 2015

WESTPORT FUEL SYSTEMS INC. (WPRT) (CIK 0001370416)
Date: Oct. 22, 2015 · CIK: 0001370416 · Accession: 0000000000-15-051013

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Confidence

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File numbers found in text: 001-34152

Date

December 31, 2014

Author

/s/ Martin J ames

Form

UPLOAD

Company

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

Letter

Mail Stop 3030 October 22 , 2015 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 Fiscal Year Ended December 31, 2014 Filed March 9 , 2015 File No. 001-34152

Dear Mr. Demers :

We have completed our review of your filing. 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 respe ct to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any pers on 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Martin J ames

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Mail Stop 3030
October 22 , 2015

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 Fiscal Year Ended December 31, 2014
Filed March 9 , 2015
File No. 001-34152

Dear Mr. Demers :

We have completed our review of your filing.  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 respe ct to the company or the filing  and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any pers on 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 include s the
information the Securities Exchange Act of 1934 and  all applicable rules require.

       Sincerely,

       /s/ Martin J ames

        Martin James
        Senior Assistant Chief Accountant
Office of Electronics and Machinery

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