# EDGAR Filing Document

**Accession Number:** 0001941536
**File Stem:** 0000000000-23-000635
**Filing Date:** 2023-1
**Character Count:** 11566
**Document Hash:** 6feee94b95942fd665a1d253560a5167
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000635.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0000000000-23-000635

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230120

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bridger Aerospace Group Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001941536
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 90 AVIATION LANE
- **CITY:** BELGRADE
- **STATE:** MT
- **ZIP:** 59714
- **BUSINESS PHONE:** (406) 813-0079

**MAIL ADDRESS:**
- **STREET 1:** 90 AVIATION LANE
- **CITY:** BELGRADE
- **STATE:** MT
- **ZIP:** 59714

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Wildfire New PubCo, Inc.
- **DATE OF NAME CHANGE:** 20220805

## Text-Extract

```

United States securities and exchange commission logo

                              January 20, 2023

       Timothy Sheehy
       Chief Executive Officer
       Wildfire New PubCo, Inc.
       90 Aviation Lane
       Belgrade, MT 59714

                                                        Re: Wildfire New PubCo,
Inc.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted December
30, 2022
                                                            CIK No. 0001941536

       Dear Timothy Sheehy:

              We have reviewed your draft registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Draft Registration Statement on Form S-1

       Cover Page

   1.                                                   For each of the
securities being registered for resale, please disclose the price that such
                                                        selling securityholders
paid for each of their securities or, to the extent applicable, the
                                                        price that such selling
securityholders paid for any securities overlying any securities
                                                        being registered for
resale. Please make conforming changes in the prospectus summary.
   2.                                                   We note your disclosure
that the each of the warrants "has an exercise price of $11.50 per
                                                        share of Common Stock,"
and that you "believe the likelihood that Warrant Holders will
                                                        exercise the Warrants .
.. . depends on the trading price of our Common Stock." Please
                                                        revise to also disclose
the market price of the underlying securities compared to the
                                                        exercise price of the
warrants, as you do on page 51, and if the warrants are out the
 Timothy Sheehy
Wildfire New PubCo, Inc.
January 20, 2023
Page 2
       money, please revise to disclose the likelihood that warrant holders
will not exercise their
       warrants. Provide similar disclosure in the prospectus summary, risk
factors, and
       Management   s Discussion and Analysis of Financial Condition and
Results of Operations
       section. As applicable, please also revise your Management   s
Discussion and Analysis of
       Financial Condition and Results of Operations section to describe the
impact on your
       liquidity and the ability of your company to fund your operations on a
prospective basis
       with your current cash on hand. If the company is likely to have to seek
additional capital,
       discuss the effect of this offering on the company   s ability to raise
additional capital.
Summary, page 7

3.     Please revise to highlight any differences in the current trading price,
the prices that the
       selling securityholders acquired their shares and warrants, and the
price that the public
       securityholders acquired their shares and warrants. Disclose that while
the selling
       securityholders may experience a positive rate of return based on the
current trading price,
       the public securityholders may not experience a similar rate of return
on the securities
       they purchased due to differences in the purchase prices and the current
trading price.
       Please also disclose the potential profit the selling securityholders
will earn based on the
       current trading price. Lastly, please include appropriate risk factor
disclosure.
Risk Factors
"Future sales, or the perception of future sales, of shares of our Common
Stock, by us or our
stockholders in the public market . . . ", page 46

4.     We note your disclosure that "[t]he sale of all or a substantial portion
of the Common
       Stock and Private Placement Warrants being offered for resale in this
prospectus or the
       perception that these sales could occur, could result in a significant
decline in the public
       trading price of our Common Stock and Warrants." To illustrate this
risk, please also
       disclose the initial purchase price of the securities being registered
for resale. To the
       extent that your current trading price is at or below Jack Creek
Investment Corp.'s initial
       public offering price, please also disclose that certain selling
securityholders may have an
       incentive to sell because they will still profit on sales of shares
purchased at lower prices
       as compared to the prices paid by public investors.
       Please contact Brian Fetterolf at 202-551-6613 or Donald Field at
202-551-3680 with
any questions.

                                                              Sincerely,
FirstName LastNameTimothy Sheehy
                                                              Division of
Corporation Finance
Comapany NameWildfire New PubCo, Inc.
                                                              Office of Trade &
Services
January 20, 2023 Page 2
cc:       Michael Heinz
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 20, 2023

Timothy Sheehy
Chief Executive Officer
Wildfire New PubCo, Inc.
90 Aviation Lane
Belgrade, MT 59714

**Re: Wildfire New PubCo, Inc.**
**Draft Registration Statement on Form S-1**
**Submitted December 30, 2022**
**CIK No. 0001941536**

Dear Timothy Sheehy:

We have reviewed your draft registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments.

Draft Registration Statement on Form S-1

Cover Page

1. For each of the securities being registered for resale, please disclose the price that such selling securityholders paid for each of their securities or, to the extent applicable, the price that such selling securityholders paid for any securities overlying any securities being registered for resale. Please make conforming changes in the prospectus summary.
2. We note your disclosure that the each of the warrants "has an exercise price of $11.50 per share of Common Stock," and that you "believe the likelihood that Warrant Holders will exercise the Warrants . . . depends on the trading price of our Common Stock." Please revise to also disclose the market price of the underlying securities compared to the exercise price of the warrants, as you do on page 51, and if the warrants are out the

Timothy Sheehy  
Wildfire New PubCo, Inc.  
January 20, 2023  
Page 2

money, please revise to disclose the likelihood that warrant holders will not exercise their warrants. Provide similar disclosure in the prospectus summary, risk factors, and Management’s Discussion and Analysis of Financial Condition and Results of Operations section. As applicable, please also revise your Management’s Discussion and Analysis of Financial Condition and Results of Operations section to describe the impact on your liquidity and the ability of your company to fund your operations on a prospective basis with your current cash on hand. If the company is likely to have to seek additional capital, discuss the effect of this offering on the company’s ability to raise additional capital.

# Summary, page 7

3. Please revise to highlight any differences in the current trading price, the prices that the selling securityholders acquired their shares and warrants, and the price that the public securityholders acquired their shares and warrants. Disclose that while the selling securityholders may experience a positive rate of return based on the current trading price, the public securityholders may not experience a similar rate of return on the securities they purchased due to differences in the purchase prices and the current trading price. Please also disclose the potential profit the selling securityholders will earn based on the current trading price. Lastly, please include appropriate risk factor disclosure.

# Risk Factors

“Future sales, or the perception of future sales, of shares of our Common Stock, by us or our stockholders in the public market . . .”, page 46

4. We note your disclosure that “[t]he sale of all or a substantial portion of the Common Stock and Private Placement Warrants being offered for resale in this prospectus or the perception that these sales could occur, could result in a significant decline in the public trading price of our Common Stock and Warrants.” To illustrate this risk, please also disclose the initial purchase price of the securities being registered for resale. To the extent that your current trading price is at or below Jack Creek Investment Corp.’s initial public offering price, please also disclose that certain selling securityholders may have an incentive to sell because they will still profit on sales of shares purchased at lower prices as compared to the prices paid by public investors.

Please contact Brian Fetterolf at 202-551-6613 or Donald Field at 202-551-3680 with any questions.

Sincerely,

Division of Corporation Finance

cc: Michael Heinz