FIR TREE CAPITAL MANAGEMENT LP

13F filer, CIK 1056491, New York, NY

FIR TREE CAPITAL MANAGEMENT LP reported $414,053,369 across 110 holdings for the quarter ended 2024-03-31, in a 13F-HR filed 2024-05-15. Its ten largest share positions make up 39.08% of the portfolio.

Filed 2024-05-15 (acceptance time not in the bulk data set), ingested 2026-10-07 18:28:46 UTC13F-HR 0001172661-24-002392

Period: 2024-03-31
Reported value: $414M
Holdings: 110
Top 10 weight: 39.08%
New: 23
Sold out: 59

Largest buys vs the previous quarter

Security	Shares change	Approx. value
AAPnew	+350,000	$29.8M
SIX FLAGS ENTERTAINMENT CORPadded	+409,361	$10.8M
KBRnew	+137,176	$8.73M
FORTUNE RISE ACQUISITION CORadded	+285,627	$3.18M
NULLnew	+250,000	$2.83M

Ranked by the share change valued at this quarter's implied price (value over shares in the 13F). A position sold out is valued at the previous quarter's price, its last report.

Largest sells vs the previous quarter

Security	Shares change	Approx. value
CNNEexited	-840,000	-$16.4M
Mreduced	-730,664	-$14.6M
ODPreduced	-255,395	-$13.5M
POWER & DIGITAL INFRASTRUCTUexited	-1,019,221	-$11.1M
GORES HOLDINGS IX INCexited	-924,871	-$9.71M

Ranked by the share change valued at this quarter's implied price (value over shares in the 13F). A position sold out is valued at the previous quarter's price, its last report.

Holdings, Q1 2024

Share positions as resolved from 13F-HR 0001172661-24-002392, largest first. % of portfolio is the value over $239,435,628, the sum of the share positions whose value is usable for ratios (method).

Security	Shares	Value	% of portfolio	Change	Timeline
AAPADVANCE AUTO PARTS INC	350,000	$29.8M	12.44%	new	Timeline
SIX FLAGS ENTERTAINMENT CORPSIX FLAGS ENTERTAINMENT CORP	625,000	$16.4M	6.87%	+409,361
KBRKBR INC	137,176	$8.73M	3.65%	new	Timeline
ODPTHE ODP CORP	144,000	$7.64M	3.19%	-255,395	Timeline
FORTUNE RISE ACQUISITION CORFORTUNE RISE ACQUISITION COR	497,043	$5.53M	2.31%	+285,627
NATLNCR ATLEOS CORPORATION	274,456	$5.42M	2.26%	-175,544	Timeline
GOLDEN STAR ACQUISITION CORPGOLDEN STAR ACQUISITION CORP	504,222	$5.36M	2.24%	-74,500
EVCOEVEREST CONSOLIDATOR ACQUISITI	469,317	$5.24M	2.19%	-612,777	Timeline
EVE MOBILITY ACQUISITION COREVE MOBILITY ACQUISITION COR	430,723	$4.73M	1.97%	-69,277
ENPHYS ACQUISITION CORPENPHYS ACQUISITION CORP	433,337	$4.69M	1.96%	0
MONTEREY CAP ACQUISITION CORMONTEREY CAP ACQUISITION COR	391,993	$4.35M	1.82%	+153,438
EAGLE NUCLEAR ENERGY CORP C…EAGLE NUCLEAR ENERGY CORP COM	374,900	$4.12M	1.72%	-61,400
TECHNOLOGY & TEL EQUITYTECHNOLOGY & TEL EQUITY	338,156	$3.95M	1.65%	+5,000
Zalatoris II Acquisition Co…Zalatoris II Acquisition Corp	348,250	$3.77M	1.58%	-23,287
INTEGRATED WELLNESS ACQ CORPINTEGRATED WELLNESS ACQ CORP	331,126	$3.77M	1.57%	+176,626
BATTERY FUTURE ACQUISITION CBATTERY FUTURE ACQUISITION C	340,351	$3.74M	1.56%	-9,649
MOUNTAIN & CO I ACQUISI…MOUNTAIN & CO I ACQUISITN CO	291,245	$3.35M	1.4%	-643,568
AP ACQUISITION CORPAP ACQUISITION CORP	295,467	$3.33M	1.39%	-308,538
PLUM ACQUISITION CORP IPLUM ACQUISITION CORP I	300,390	$3.33M	1.39%	+9,599
TLGYFTLGY ACQUISITION CORP ORD SHS	292,813	$3.31M	1.38%	-1,000	Timeline
A SPAC II ACQUISITION CORPA SPAC II ACQUISITION CORP	276,654	$3.28M	1.37%	-51,421
HENNESSY CAPITAL INVST CORPHENNESSY CAPITAL INVST CORP	292,845	$3.05M	1.27%	-73,440
ARMADA ACQUISITION CORP IARMADA ACQUISITION CORP I	268,604	$2.98M	1.24%	-290,785
NULLNULL	250,000	$2.83M	1.18%	new
CLIMATEROCKCLIMATEROCK	247,641	$2.78M	1.16%	-2,125
ZALATORIS ACQUISITION CORPZALATORIS ACQUISITION CORP	246,743	$2.68M	1.12%	new
SILVERBOX CORP IIISILVERBOX CORP III	248,087	$2.6M	1.09%	-461,514
ALPHAVEST ACQUISITION CORPALPHAVEST ACQUISITION CORP	219,633	$2.42M	1.01%	-40,311
STONEBRIDGE ACQUISITION CORPSTONEBRIDGE ACQUISITION CORP	209,911	$2.41M	1.01%	0
BUKIT JALIL GBL ACQUISITION…BUKIT JALIL GBL ACQUISITION ORD S…	228,559	$2.4M	1%	-20,755
EMBRACE CHANGE ACQUISITN COREMBRACE CHANGE ACQUISITN COR	213,296	$2.38M	0.99%	+153,897
POWERUP ACQUISITION CORPPOWERUP ACQUISITION CORP	212,815	$2.35M	0.98%	+31,837
BELLEVUE LIFE SCNCS AQSTN COBELLEVUE LIFE SCNCS AQSTN CO	214,860	$2.29M	0.96%	+79,337
GLOBAL PARTNER ACQISTN CORPGLOBAL PARTNER ACQISTN CORP	197,883	$2.19M	0.92%	-182,756
Aura FAT Projects Acquisiti…Aura FAT Projects Acquisition Corp	186,987	$2.08M	0.87%	-24,998
GOLDENSTONE ACQUISITION LTD…GOLDENSTONE ACQUISITION LTD COM	188,707	$2.08M	0.87%	0
DT CLOUD ACQUISITION CORPDT CLOUD ACQUISITION CORP	202,408	$2.06M	0.86%	new
ANSCAGRICULTURE & NAT SOL ACQ CO	200,000	$2.03M	0.85%	new	Timeline
PERCEPTION CAPITAL CORP IIIPERCEPTION CAPITAL CORP III	178,915	$1.92M	0.8%	-19,849
ROTH CH ACQUISITION V COROTH CH ACQUISITION V CO	174,931	$1.91M	0.8%	+24,931
METAL SKY STAR ACQUISITION CMETAL SKY STAR ACQUISITION C	171,744	$1.9M	0.8%	new
FLDFOLD HLDGS INC	177,970	$1.87M	0.78%	-816,422	Timeline
AROGO CAPITAL ACQUISITION COAROGO CAPITAL ACQUISITION CO	173,574	$1.87M	0.78%	+12,871
OCA ACQUISITION CORPOCA ACQUISITION CORP	166,744	$1.8M	0.75%	new
WELSBACH TECH METALS ACQU COWELSBACH TECH METALS ACQU CO	163,684	$1.79M	0.75%	-27,660
AFJKAIMEI HEALTH TECHNOLOGY CO L	165,000	$1.69M	0.71%	new	Timeline
SLAMFSLAM CORP CL A (CYM)	140,546	$1.56M	0.65%	-4,050	Timeline
NEW PROVIDENCE ACQSITN CORPNEW PROVIDENCE ACQSITN CORP	135,999	$1.47M	0.61%	-425,409
CHENGHE ACQUISITION I COCHENGHE ACQUISITION I CO	129,923	$1.46M	0.61%	-32,998
PLMJFPLUM ACQUISITION CORP. III CLA	135,700	$1.45M	0.6%	new	Timeline
BARCLAYS BK PLCBARCLAYS BK PLC	117,400	$1.34M	0.56%	0
CATCHA INVESTMENT CORPCATCHA INVESTMENT CORP	117,677	$1.33M	0.55%	-86,831
CHURCHILL CAPITAL CORP VIICHURCHILL CAPITAL CORP VII	123,675	$1.32M	0.55%	-19,313
HORIZON SPACE ACQUSTN I CORPHORIZON SPACE ACQUSTN I CORP	120,966	$1.32M	0.55%	0
QUADRO ACQUISITION ONE CORPQUADRO ACQUISITION ONE CORP	115,555	$1.27M	0.53%	-8,200
ACRI CAPITAL ACQUISITION CORACRI CAPITAL ACQUISITION COR	112,090	$1.26M	0.52%	+73,254
ATLANTIC COASTAL AQSTN CORPATLANTIC COASTAL AQSTN CORP	117,100	$1.26M	0.52%	-133,800
ACE GLOBAL BUSINESS ACQU LTDACE GLOBAL BUSINESS ACQU LTD	101,409	$1.22M	0.51%	-106,511
KVACKEEN VISION ACQUISITION CORP	109,655	$1.15M	0.48%	-14,875	Timeline
LEGTLEGATO MERGER CORP III	104,942	$1.05M	0.44%	new	Timeline
MARS ACQUISITION CORPMARS ACQUISITION CORP	98,730	$1.05M	0.44%	+35,870
INCEPTION GROWTH ACQUSTN LTDINCEPTION GROWTH ACQUSTN LTD	95,877	$1.04M	0.44%	+52
COLOMBIERACQUISITIONCORPICOLOMBIERACQUISITIONCORPI	100,000	$1.03M	0.43%	new
SPKLSPARK I ACQUISITION CORP	100,000	$1.03M	0.43%	0	Timeline
TMT ACQUISITION CORPTMT ACQUISITION CORP	84,343	$902K	0.38%	+2,500
INFLECTION PT ACQUISITN CRPINFLECTION PT ACQUISITN CRP	83,540	$875K	0.37%	-484,744
IX ACQUISITION CORP. CMNIX ACQUISITION CORP. CMN	75,558	$846K	0.35%	+62,164
CETUS CAP ACQUISITION CORPCETUS CAP ACQUISITION CORP	78,268	$830K	0.35%	-80,265
RF ACQUISITION CORPRF ACQUISITION CORP	74,995	$812K	0.34%	new
ISRLFISRAEL ACQUISITIONS CORP CL A	74,088	$808K	0.34%	-74,673	Timeline
RCF ACQUISITION CORPRCF ACQUISITION CORP	72,000	$804K	0.34%	0
ALSAFALPHA STAR ACQUISITION CORP US	69,737	$790K	0.33%	-231,513	Timeline
KEYARCH ACQUISITION CORPKEYARCH ACQUISITION CORP	70,600	$770K	0.32%	-47,700
BKHAUBLACK HAWK ACQUISITION CORP	75,000	$762K	0.32%	new	Timeline
ARES ACQUISITION CORP IIARES ACQUISITION CORP II	71,357	$754K	0.32%	-309,723
JVSPAC ACQUISITION CORPJVSPAC ACQUISITION CORP	70,000	$704K	0.29%	new
NABORS ENERGY TRANSITION CORNABORS ENERGY TRANSITION COR	62,633	$651K	0.27%	-612,767
RIGEL RESOURCE ACQ CORPRIGEL RESOURCE ACQ CORP	57,819	$646K	0.27%	-144,830
ALCYFALCHEMY INVTS ACQUISITN CORP	55,148	$584K	0.24%	-230,742	Timeline
BLUERIVER ACQUISITION CORPBLUERIVER ACQUISITION CORP	52,908	$575K	0.24%	-145,991
Invest Acquisition CorpInvest Acquisition Corp	50,271	$567K	0.24%	-16,001
REDWOODS ACQUISITION CORPREDWOODS ACQUISITION CORP	50,303	$532K	0.22%	new
ATMCALPHATIME ACQUISITION CORP ORD	47,943	$525K	0.22%	-71,023	Timeline
MAQUIA CAPITAL ACQUISITION CMAQUIA CAPITAL ACQUISITION C	47,272	$524K	0.22%	-194,315
GLOBAL LIGHTS ACQUISITION COGLOBAL LIGHTS ACQUISITION CO	50,000	$509K	0.21%	0
BAYABAYVIEW ACQUISITION CORP	50,000	$505K	0.21%	new	Timeline
KACLFKAIROUS ACQUISITION CORP LTD S	42,706	$502K	0.21%	-4,119	Timeline
UCFICN HEALTHY FOOD TECH GROUP C	50,000	$499K	0.21%	new	Timeline
SK GROWTH OPPORTUNITIES CORPSK GROWTH OPPORTUNITIES CORP	43,961	$486K	0.2%	-15,000
QETAQUETTA ACQUISITION CORP	45,000	$459K	0.19%	0	Timeline
BITE ACQUISITION CORPBITE ACQUISITION CORP	42,435	$455K	0.19%	-8,295
CDAQFCOMPASS DIGITAL ACQ.CORP ORD S	40,900	$438K	0.18%	-59,100	Timeline
BLUE WORLD ACQUISITION CORPBLUE WORLD ACQUISITION CORP	38,131	$426K	0.18%	-103,228
MMACYS INC	19,336	$387K	0.16%	-730,664	Timeline
INVESTCORP AI ACQUISITION COINVESTCORP AI ACQUISITION CO	31,300	$351K	0.15%	new
EXCELFIN ACQUISITION CORPEXCELFIN ACQUISITION CORP	27,800	$304K	0.13%	new
GLOBALINK INVT INCGLOBALINK INVT INC	27,506	$301K	0.13%	-12,358
DISTOKEN ACQUISITION CORPDISTOKEN ACQUISITION CORP	27,740	$298K	0.12%	-4,623
ARYA SCIENCES ACQU CORP IVARYA SCIENCES ACQU CORP IV	24,949	$281K	0.12%	-11,544
AI Transportation Acquisiti…AI Transportation Acquisition Corp	20,000	$206K	0.09%	new
CARTESIAN GROWTH CORP IICARTESIAN GROWTH CORP II	17,995	$200K	0.08%	-3,663
BOWEN ACQUISITION CORPBOWEN ACQUISITION CORP	17,503	$183K	0.08%	-63,970
FOUR LEAF ACQUISITION CORPFOUR LEAF ACQUISITION CORP	15,904	$171K	0.07%	-82,384
Oak Woods Acquisition CorpOak Woods Acquisition Corp	13,905	$149K	0.06%	-70,596
ESHAESH ACQUISITION CORP	11,178	$116K	0.05%	-113,822	Timeline

Options

Puts and calls, as filed. The amount and value describe the underlying shares, not the option premium, so they stay out of % of portfolio (H5).

Security	Type	Amount	Value	Change
RSPINVESCO EXCHANGE TRADED FD T COM	call	746,700	$126M	+325,200
LQDISHARES TR SHS	call	430,600	$46.9M	-11,800
VSATVIASAT INC COM	call	69,000	$1.25M	-36,100

Principal amounts

Notes and convertibles filed as a face amount (PRN). A face amount is never added to a share count (H6).

Security	Type	Amount	Value	Change
OATLY GROUP ABOATLY GROUP AB DEBT 9.250% 9/1	principal	4,736,083	$3.53M	new
DISH NETWORK CORPORATIONDISH NETWORK CORPORATION NOTE 12/1	principal	2,220,000	$1.59M	new

Sold out in Q1 2024

Positions in the previous quarter's report that this quarter's report no longer lists.

Security	Shares before	Value before	Type
RSPINVESCO EXCHANGE TRADED FD T	200,000	$31.6M	put
CNNECANNAE HLDGS INC	840,000	$16.4M	shares
POWER & DIGITAL INFRASTRUCTUPOWER & DIGITAL INFRASTRUCTU	1,019,221	$11.1M	shares
GORES HOLDINGS IX INCGORES HOLDINGS IX INC	924,871	$9.71M	shares
ATLANTIC COASTAL ACQUISTN COATLANTIC COASTAL ACQUISTN CO	803,362	$8.47M	shares
PROJECT ENERGY REIMAGINED ACPROJECT ENERGY REIMAGINED AC	757,345	$8.01M	shares
BURTECH ACQUISITION CORPBURTECH ACQUISITION CORP	595,288	$6.37M	shares
BITFUFU INC CL A ORD SHSBITFUFU INC CL A ORD SHS	491,612	$5.36M	shares
KERNEL GROUP HOLDINGS INCKERNEL GROUP HOLDINGS INC	459,482	$4.93M	shares
FOCUS IMPACT ACQUISITION CORFOCUS IMPACT ACQUISITION COR	445,950	$4.81M	shares
HH&L ACQUISITION COHH&L ACQUISITION CO	416,105	$4.61M	shares
MAGNUM OPUS ACQUISITION LTDMAGNUM OPUS ACQUISITION LTD	421,638	$4.55M	shares
VECTOR ACQUISITION CORP IIVECTOR ACQUISITION CORP II	424,346	$4.48M	shares
INTEGRATED RAIL AND RES ACQINTEGRATED RAIL AND RES ACQ	396,490	$4.36M	shares
CF ACQUISITION CORP VIICF ACQUISITION CORP VII	398,160	$4.32M	shares
LAMF GLOBAL VENTURES CORP ILAMF GLOBAL VENTURES CORP I	399,811	$4.31M	shares
CROWN PROPTECH ACQUISITIONSCROWN PROPTECH ACQUISITIONS	383,179	$4.08M	shares
LIBERTY RES ACQUISITION CORPLIBERTY RES ACQUISITION CORP	371,759	$4.07M	shares
ANSCUAGRICULTURE & NAT SOL ACQ CO	400,000	$4.06M	shares
DP CAP ACQUISITION CORP IDP CAP ACQUISITION CORP I	367,588	$4M	shares
CHAIN BRIDGE ICHAIN BRIDGE I	362,499	$3.93M	shares
CARTICA ACQUISITION CORPCARTICA ACQUISITION CORP	350,000	$3.82M	shares
ANDRETTI ACQUISITION CORPANDRETTI ACQUISITION CORP	345,616	$3.76M	shares
AERAERCAP HOLDINGS NV	43,619	$3.24M	shares
CONSTELLATION ACQUISITN CORPCONSTELLATION ACQUISITN CORP	288,677	$3.19M	shares
VISIONWAVE HOLDINGS INC COMVISIONWAVE HOLDINGS INC COM	282,778	$3.06M	shares
GIGCAPITAL 5 INCGIGCAPITAL 5 INC	271,562	$3.01M	shares
FUTURETECH II ACQUISITION COFUTURETECH II ACQUISITION CO	274,787	$2.98M	shares
PONO CAP THREE INCPONO CAP THREE INC	278,968	$2.93M	shares
SCREAMING EAGLE ACQUISITN COSCREAMING EAGLE ACQUISITN CO	257,990	$2.73M	shares
BROAD CAPITAL ACQUISITION COBROAD CAPITAL ACQUISITION CO	227,368	$2.53M	shares
DHC ACQUISITION CORPDHC ACQUISITION CORP	236,536	$2.5M	shares
AETHERIUM ACQUISITION CORPAETHERIUM ACQUISITION CORP	212,676	$2.31M	shares
ARROWROOT ACQUISITION CORPARROWROOT ACQUISITION CORP	214,089	$2.24M	shares
AIMEI HEALTH TECHNOLOGY CO LAIMEI HEALTH TECHNOLOGY CO L	215,000	$2.19M	shares
SPREE ACQUISITION CORP 1 LTDSPREE ACQUISITION CORP 1 LTD	200,000	$2.17M	shares
ALSET CAPITAL ACQUISITION COALSET CAPITAL ACQUISITION CO	188,963	$2.01M	shares
SPRINGWATER SPL SITUATIONS CSPRINGWATER SPL SITUATIONS C	188,182	$1.98M	shares
BLEUACACIA LTDBLEUACACIA LTD	150,000	$1.6M	shares
TWELVE SEAS INVESTMENT CO IITWELVE SEAS INVESTMENT CO II	150,000	$1.58M	shares
EDIFY ACQUISITION CORPEDIFY ACQUISITION CORP	134,812	$1.5M	shares
GCT SEMICONDUCTOR HLDG INC …GCT SEMICONDUCTOR HLDG INC COMMON…	139,559	$1.47M	shares
JWSMFJAWS MUSTANG ACQUISITION CORP	124,070	$1.35M	shares
LOGISTIC PROPERTIES OF THE …LOGISTIC PROPERTIES OF THE AME US…	118,046	$1.25M	shares
NORTHERN STAR INVSTMNT CORPNORTHERN STAR INVSTMNT CORP	120,391	$1.24M	shares
BLOCKCHAIN COINVSTRS ACQ CRPBLOCKCHAIN COINVSTRS ACQ CRP	111,750	$1.22M	shares
GLOBAL BLOCKCHAIN ACQUI CORPGLOBAL BLOCKCHAIN ACQUI CORP	114,210	$1.2M	shares
CAPITALWORKS EMNG MKTS ACQSTCAPITALWORKS EMNG MKTS ACQST	105,899	$1.16M	shares
Target Global Acquisition I…Target Global Acquisition I Co	100,000	$1.1M	shares
PAPAYA GRWT OPPORTUNITY CORPPAPAYA GRWT OPPORTUNITY CORP	100,000	$1.08M	shares
COLOMBIER ACQUISITION CORP ICOLOMBIER ACQUISITION CORP I	100,000	$1.01M	shares
BAYAUBAYVIEW ACQUISITION CORP	50,000	$506K	shares
IRON HORSE ACQUISITIONS CORPIRON HORSE ACQUISITIONS CORP	50,000	$502K	shares
HYACHAYMAKER ACQUISITION CORP IV	47,936	$492K	shares
99 ACQUISITION GROUP INC99 ACQUISITION GROUP INC	48,137	$491K	shares
VIVEON HEALTH ACQUISITION COVIVEON HEALTH ACQUISITION CO	42,694	$482K	shares
GRAPHJET TECHNOLOGYGRAPHJET TECHNOLOGY	32,090	$363K	shares
AI TRANSN ACQUISITION CORPAI TRANSN ACQUISITION CORP	20,000	$204K	shares
OXUS ACQUISITION CORPOXUS ACQUISITION CORP	12,716	$144K	shares

How Q1 2024 was built

Available 13F filings of this filer for the quarter and their roles: the base report is the latest original or restatement, NEW HOLDINGS amendments filed after it are added (method).

Filing	Role	Amendment	Filed	Accepted	Ingested
13F-HR 0001172661-24-002392	base		2024-05-15	acceptance time not in the bulk data set	2026-10-07 18:28:46 UTC