13F-HR 1 fir17.txt FIR TREE INC 13F 1Q 2007 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, 2007 Check here if Amendment [ ]; Amendment Number: This Amendment (Check only one.): [ ] 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 15, 2007 Report Type (Check only one.): [ X] 13F HOLDINGS REPORT. [ ] 13F NOTICE. [ ] 13F COMBINATION REPORT. FORM 13F SUMMARY PAGE Report Summary: Number of Other Included Managers: 0 Form13F Information Table Entry Total: 143 Form13F Information Table Value Total: $1,980,691 (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 ------------------------------ ---------------- --------- -------- -------- --- ---- ------- ------------ -------- -------- -------- AETNA INC NEW COM 00817Y108 503 11484 SH SOLE 11484 AK STL HLDG CORP COM 001547108 283 12109 SH SOLE 12109 ALTRIA GROUP INC COM 02209S103 106206 1209500 SH SOLE 1209500 AMERICAN INTL GROUP INC COM 026874107 74784 1112520 SH SOLE 1112520 AMERIGROUP CORP COM 03073T102 293 9630 SH SOLE 9630 AMERISOURCEBERGEN CORP COM 03073E105 218 4136 SH SOLE 4136 AMGEN INC COM 031162100 921 16479 SH SOLE 16479 AMR CORP COM 001765106 709 23277 SH SOLE 23277 AON CORP COM 037389103 70055 1845500 SH SOLE 1845500 APPLIED MATLS INC COM 038222105 1053 57500 SH SOLE 57500 ASPEN INSURANCE HOLDINGS LTD SHS G05384105 508 19391 SH SOLE 19391 ASSURANT INC COM 04621X108 208 3870 SH SOLE 3870 AT&T INC COM 00206R102 1448 36733 SH SOLE 36733 AUTOZONE INC COM 053332102 244 1907 SH SOLE 1907 AVAYA INC COM 053499109 636 53836 SH SOLE 53836 BANK OF AMERICA CORPORATION COM 060505104 16530 324000 SH SOLE 324000 BEAR STEARNS COS INC COM 073902108 283 1883 SH SOLE 1883 BIG LOTS INC COM 089302103 1831 58530 SH SOLE 58530 BP PLC SPONSORED ADR 055622104 540 8347 SH SOLE 8347 BROCADE COMMUNICATIONS SYS I COM 111621108 659 69274 SH SOLE 69274 CAPITAL ONE FINL CORP COM 14040H105 40069 531000 SH SOLE 531000 CELANESE CORP DEL COM SER A 150870103 359 11646 SH SOLE 11646 CHAPARRAL STL CO DEL COM 159423102 715 12293 SH SOLE 12293 CHENIERE ENERGY INC COM NEW 16411R208 59777 1919000 SH SOLE 1919000 CHENIERE ENERGY INC COM NEW 16411R208 2336 75000 SH CALL SOLE 75000 CHURCHILL VENTURES LTD COM 17157P208 12153 1650000 SH SOLE 1650000 CHURCHILL VENTURES LTD WARRANTS 17157P208 910 1400000 SH SOLE 1400000 CISCO SYS INC COM 17275R102 495 19391 SH SOLE 19391 CITIGROUP INC COM 172967101 49821 970404 SH SOLE 970404 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ACQUISITION CO *W EXP 06/28/201 629415118 1418 2026100 SH SOLE 2026100 NVR INC COM 62944T105 207 312 SH SOLE 312 OCEANAUT INC UNIT 01/01/2011 675227201 16485 2100000 SH SOLE 2100000 OCWEN FINL CORP COM NEW 675746309 5933 461000 SH PUT SOLE 461000 ODYSSEY RE HLDGS CORP COM 67612W108 562 14303 SH SOLE 14303 ORACLE CORP COM 68389X105 142310 7849416 SH SOLE 7849416 PACTIV CORP COM 695257105 453 13418 SH SOLE 13418 PFIZER INC COM 717081103 534 21142 SH SOLE 21142 PLATINUM UNDERWRITER HLDGS L COM G7127P100 678 21134 SH SOLE 21134 QIMONDA AG SPONSORED ADR 746904101 40344 2809500 SH SOLE 2809500 REALNETWORKS INC COM 75605L104 299 38082 SH SOLE 38082 RELIANT ENERGY INC COM 75952B105 234 11534 SH SOLE 11534 RENAISSANCERE HOLDINGS LTD COM G7496G103 914 18236 SH SOLE 18236 SAFECO CORP COM 786429100 351 5282 SH SOLE 5282 SHANGHAI CENTURY ACQUISIT CO SHS G80637104 14784 1922500 SH SOLE 1922500 SHANGHAI CENTURY ACQUISIT CO *W EXP 04/23/201 G80637112 2710 1513900 SH SOLE 1513900 SLM CORP COM 78442P106 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