CORRESP Filing
WESTPORT FUEL SYSTEMS INC.
Date: Aug. 20, 2025 · CIK: 0001370416 · Accession: 0001370416-25-000028
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File numbers found in text: 333-289669
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CORRESP 1 filename1.htm Document WESTPORT FUEL SYSTEMS INC. 1691 West 75th Avenue Vancouver, British Columbia, V6P 6P2 VIA EDGAR August 20, 2025 United States Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Attention: Lauren Pierce Jan Woo Re: Westport Fuel Systems Inc. Registration Statement on Form F-3 File No. 333-289669 To the addressees set forth above: Pursuant to Rule 461 of the Securities Act of 1933, as amended, Westport Fuel Systems Inc. (the “Company”) hereby requests acceleration of the effective date of its registration statement on Form F-3 (File No. 333-289669) (as amended, the “Registration Statement”), to 4:00 p.m. Eastern Time on August 22, 2025, or as soon thereafter as practicable. Please contact Steven B. Stokdyk of Latham & Watkins LLP, special U.S. counsel to the Company, at (213) 891-7421 or Steven.Stokdyk@lw.com, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Very truly yours, WESTPORT FUEL SYSTEMS INC. By: /s/ William Larkin Name: William Larkin Title: Chief Financial Officer cc: Lewis W. Kneib, Esq., Latham & Watkins LLP Steven B. Stokdyk, Esq., Latham & Watkins LLP