SEC Comment Letter for WESTPORT FUEL SYSTEMS INC. (WPRT) (CIK 0001370416) (AETR) — Nov 29, 2016
WESTPORT FUEL SYSTEMS INC. (WPRT) (CIK 0001370416)
Date: Nov. 29, 2016 · CIK: 0001370416 · Accession: 0000000000-16-102674
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File numbers found in text: 001-34152
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Mail Stop 3030 November 29, 2016 Via E -mail Nancy Gougarty Chief Executive Officer Westport Fuel Systems Inc. 1750 West 75th Avenue, Suite 101 Vancouver, British Columbia Canada, V6P 6G2 Re: Westport Fuel Systems Inc. Form 40-F for the Fiscal Year Ended December 31, 2015 Filed March 29, 2016 File No. 001-34152 Dear Ms. Gougarty: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Martin James Martin James Senior Assistant Chief Accountant Office of Electronics and Machinery