<SEC-DOCUMENT>0001370416-25-000028.txt : 20250922
<SEC-HEADER>0001370416-25-000028.hdr.sgml : 20250922
<ACCEPTANCE-DATETIME>20250820171759
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001370416-25-000028
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250820

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WESTPORT FUEL SYSTEMS INC.
		CENTRAL INDEX KEY:			0001370416
		STANDARD INDUSTRIAL CLASSIFICATION:	ENGINES & TURBINES [3510]
		ORGANIZATION NAME:           	06 Technology
		EIN:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1691 WEST 75TH AVENUE
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6P6G2
		BUSINESS PHONE:		6047182000

	MAIL ADDRESS:	
		STREET 1:		1691 WEST 75TH AVENUE
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6P6G2

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WESTPORT INNOVATIONS INC
		DATE OF NAME CHANGE:	20060726
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<title>Document</title></head><body><div id="ic2ae2ded5e3e480380d2e60119ab3a8c_1"></div><div style="min-height:63.36pt;width:100%"><div><font><br></font></div></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:700;line-height:120%">WESTPORT FUEL SYSTEMS INC.</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:700;line-height:120%">1691 West 75th Avenue</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:700;line-height:120%">Vancouver, British Columbia, V6P 6P2</font></div><div style="margin-bottom:12pt;text-align:center"><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:700;line-height:120%;text-decoration:underline">VIA EDGAR</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">August 20, 2025</font></div><div><font><br></font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">United States Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">Division of Corporation Finance</font></div><div><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">Office of Technology</font></div><div><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">100 F Street, N.E.</font></div><div><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">Washington, D.C. 20549</font></div><div><font><br></font></div><div style="padding-left:72pt;text-indent:-72pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:18.771%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:79.029%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:100%">Attention&#58;</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:100%">Lauren Pierce</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">Jan Woo</font></td></tr><tr style="height:15pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:100%">Re&#58;</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">Westport Fuel Systems Inc.</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">Registration Statement on Form F-3</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">File No. 333-289669</font></td></tr></table></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">To the addressees set forth above&#58;</font></div><div><font><br></font></div><div style="margin-bottom:12pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">Pursuant to Rule 461 of the Securities Act of 1933, as amended, Westport Fuel Systems Inc. (the &#8220;Company&#8221;) hereby requests acceleration of the effective date of its registration statement on Form F-3 (File No. 333-289669) (as amended, the &#8220;Registration Statement&#8221;), to 4&#58;00 p.m. Eastern Time on August 22, 2025, or as soon thereafter as practicable.  </font></div><div style="padding-right:-6pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">Please contact Steven B. Stokdyk of Latham &#38; Watkins LLP, special U.S. counsel to the Company, at (213) 891-7421 or Steven.Stokdyk&#64;lw.com, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.</font></div><div style="padding-left:216pt"><font><br></font></div><div style="padding-left:216pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">Very truly yours,</font></div><div style="text-indent:252pt"><font><br></font></div><div style="padding-left:306pt;text-indent:-90pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">WESTPORT FUEL SYSTEMS INC.</font></div><div style="padding-left:216pt"><font><br></font></div><div style="padding-right:54pt;text-indent:216pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">By&#58;  </font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%;text-decoration:underline">&#47;s&#47; William Larkin&#160;&#160;&#160;&#160;</font></div><div style="text-indent:216pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">Name&#58;&#160;&#160;&#160;&#160;William Larkin</font></div><div style="text-indent:216pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">Title&#58;&#160;&#160;&#160;&#160;Chief Financial Officer</font></div><div style="text-indent:216pt"><font><br></font></div><div style="padding-left:18pt;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">cc&#58; Lewis W. Kneib, Esq., Latham &#38; Watkins LLP </font></div><div style="padding-left:18pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">Steven B. Stokdyk, Esq., Latham &#38; Watkins LLP</font></div><div style="text-align:center;text-indent:216pt"><font><br></font></div><div style="height:58.32pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
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</DOCUMENT>
</SEC-DOCUMENT>
