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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
September 25, 2012
Author
Salman Manki
Form
CORRESP
Company
WESTPORT FUEL SYSTEMS INC. (WPRT) (CIK 0001370416)

Letter

Re: Westport Innovations Inc.

September 25, 2012

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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

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CORRESP
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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