The private security contractor Blackwater USA contends in a report to Congress that better trucks and guns couldn't have saved guards who were killed in 2004 in Fallujah.
The incident was called both tragic and unavoidable by the North Carolina-based firm.
Blackwater says the four slain guards were victims of corrupt Iraqi forces who lured them into a well-planned ambush.
The company's conclusion contradicts the finding of a congressional investigation and a wrongful death lawsuit filed by the victims' families. The report says a civil defense official sent the convoy into Fallujah where an ambush awaited.
The ten-page report was obtained by The Associated Press and was sent to lawmakers.