-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, WhZNni2bn4og8jUNHiCebPrnQ1ftRooXtU2ZMR9jqAqTNjN8s7RZ1wHyK445ixIq pz0S6cJpiGncfptRwmEPDQ== 0001104659-08-040361.txt : 20080902 0001104659-08-040361.hdr.sgml : 20080901 20080617121457 ACCESSION NUMBER: 0001104659-08-040361 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080617 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PENN WEST ENERGY TRUST CENTRAL INDEX KEY: 0001334388 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 000000000 STATE OF INCORPORATION: A0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 425 FIRST STREET, S.W. STREET 2: SUITE 2200 CITY: CALGARY, ALBERTA STATE: A0 ZIP: T2P 3L8 BUSINESS PHONE: (403) 777-2500 MAIL ADDRESS: STREET 1: 425 FIRST STREET, S.W. STREET 2: SUITE 2200 CITY: CALGARY, ALBERTA STATE: A0 ZIP: T2P 3L8 CORRESP 1 filename1.htm

[LETTERHEAD OF PENN WEST]

June 16, 2008

VIA EDGAR

Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549-7010
USA

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 administrator


	By		/s/ Todd Takeyasu
		Name:	Todd Takeyasu
		Title:	Executive VP and CFO

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