SEC Company Response from WESTPORT FUEL SYSTEMS INC. (WPRT) (CIK 0001370416) (AETR) — Sep 25, 2012
WESTPORT FUEL SYSTEMS INC. (WPRT) (CIK 0001370416)
Date: Sept. 25, 2012 · CIK: 0001370416 · Accession: 0001104659-12-065249
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CORRESP 1 filename1.htm September 25, 2012 United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Westport Innovations Inc. Form 40-F for the Nine Months Ended December 31, 2011 Filed March 1, 2012 Ladies and Gentlemen: Concurrently herewith, Westport Innovations Inc. is re-filing its Form 40-F for the nine months ended December 31, 2011. The re-filing incorporates Extensible Business Report Language, or XBRL, tags and includes an amendment to Exhibit 99.3 - Disclosure Controls and Procedures and Internal Control Over Financial Reporting, page 13 to correct a date reference to state December 31, 2011 to comply with General Instruction B(6)(b) of Form 40-F. Should you have any questions or concerns, please do not hesitate to contact the undersigned at (604) 718-2035 or by e-mail at SManki@westport.com. Yours truly, WESTPORT INNOVATIONS INC. /s/ Salman Manki Salman Manki Corporate Counsel Suite 101 – 1750 West 75th Avenue :: Vancouver, B.C. :: Canada V6P 6G2 :: t: 604-718-2000 f: 604-718-2001 :: www.westport.com