[LETTERHEAD OF PENN WEST]
June 16, 2008
VIA EDGAR |
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Securities and Exchange Commission |
Re: Penn West Energy Trust.
Form 40-F for the Fiscal Year ended December 31, 2007 (filed March 28, 2008)
File No. 001-32895
In connection with the above-referenced Annual Report on Form 40-F filed by Penn West Energy Trust (the “Trust”), the Trust hereby acknowledges that:
· the Company is responsible for the adequacy and accuracy of the disclosures in the filing;
· staff comments or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
· the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| PENN WEST ENERGY TRUST | |||
| By: Penn West Petroleum Ltd., its | |||
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| By |
| /s/ Todd Takeyasu | |
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| Name: | Todd Takeyasu | |
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| Title: | Executive VP and CFO | |