13F-HR/A 1 firtre1a.txt FIR TREE 1ST Q 2008 AMENDMENT 13F UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 13F Form 13F COVER PAGE Report for the Calendar Year or Quarter Ended: March 31, 2008 Check here if Amendment [ X]; Amendment Number: 1 This Amendment (Check only one.): [ X] is a restatement. [ ] adds new holdings entries. Institutional Investment Manager Filing this Report: Name: Fir Tree Inc. Address: 505 Fifth Avenue 23rd Floor New York, New York 10017 13F File Number: 28-06884 The institutional investment manager filing this report and the person by whom it is signed hereby represent that the person signing the report is authorized to submit it, that all information contained herein is true, correct and complete, and that it is understood that all required items, statements, schedules, lists, and tables, are considered integral parts of this form. Person Signing this Report on Behalf of Reporting Manager: Name: Jeffrey D. Tannenbaum Title: President Phone: 212.599.0090 Signature, Place, and Date of Signing: Jeffrey D. Tannenbaum New York, New York May 28, 2008 Report Type (Check only one.): [ X] 13F HOLDINGS REPORT. [ ] 13F NOTICE. [ ] 13F COMBINATION REPORT. This Amendment No. 1 Restatement replaces one of two entries for the common stock in Churchill Ventures, Ltd., with the correct entry reflecting the holdings in the warrants. This Amendment No. 1 Restatement also replaces one of two entries for the common stockin Asia Special Sit Acqst Corp., with the correct entry reflecting the holdings in the warrants. FORM 13F SUMMARY PAGE Report Summary: Number of Other Included Managers: 0 Form13F Information Table Entry Total: 137 Form13F Information Table Value Total: $3,604,248 (thousands) List of Other Included Managers: Provide a numbered list of the name(s) and Form 13F file number(s) of all institutional managers with respect to which this report is filed, other than the manager filing this report. NONE FORM 13F INFORMATION TABLE VALUE SHARES/ SH/ PUT/ INVSTMT OTHER VOTING AUTHORITY NAME OF ISSUER TITLE OF CLASS CUSIP (x$1000) PRN AMT PRN CALL DSCRETN MANAGERS SOLE SHARED NONE ------------------------------ ---------------- --------- -------- -------- --- ---- ------- ------------ -------- -------- -------- 2020 CHINACAP ACQUIRCO INC *W EXP 11/08/201 90212G117 124 275000 SH SOLE 275000 2020 CHINACAP ACQUIRCO INC COM 90212G109 1994 275000 SH SOLE 275000 ADVANCED TECHNOLOGY ACQU COR *W EXP 06/18/201 007556111 269 1075000 SH SOLE 1075000 ADVANCED TECHNOLOGY ACQU COR COM 007556103 10707 1435300 SH SOLE 1435300 AIRCASTLE LTD COM G0129K104 59919 5326165 SH SOLE 5326165 ALCOA INC COM 013817101 32465 900300 SH SOLE 900300 ALPHA SEC GROUP CORP *W EXP 03/23/201 02078A118 163 650000 SH SOLE 650000 ALPHA SEC GROUP CORP COM 02078A100 7125 750000 SH SOLE 750000 ALTERNATIVE ASSET MGMT ACQU COM 02149U101 39865 4209600 SH SOLE 4209600 ALTERNATIVE ASSET MGMT ACQU *W EXP 08/01/201 02149U119 1011 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