Document:

EX-10.27

 PURSUANT TO ITEM 601(b)(10)(iv) OF REGULATION S-K, THIS EXHIBIT OMITS CERTAIN
INFORMATION, IDENTIFIED BY [***], THAT IS NOT MATERIAL AND THAT THE REGISTRANT TREATS AS PRIVATE OR CONFIDENTIAL. 
 Exhibit 10.27

  
 

 
 Amendment 3 
 for Contract
No.: BRIDGER AIR TANKER-OCT 2017-CL415EAF-3AC_20P(SL) 
 This Amendment 3
(this “Amendment”) is made on April 3, 2019 (date) among Longview Aviation Services Inc. (previously known as Longview Aviation Asset Management Inc.) (“LAS”), Viking Air Limited
(“Viking”) and Bridger Air Tanker, LLC (“Purchaser’’) for Contract No.: BRIDGER AIR TANKER-OCT 2017-CL415EAF-3AC_20P(SL} (as
amended, the “Purchase Agreement”), and supersedes and takes precedence over the applicable terms and conditions defined within the Purchase Agreement. The Parties agree that all capitalized terms used in this Amendment have the
meanings defined within the Purchase Agreement, and the Parties agree to amend (or further amend, as applicable) the following sections and/or schedules of the Purchase Agreement: 

 

	1.	 Inclusion of Aircraft 6 

Section 4.l(a) is hereby deleted and replaced in its entirety with the following: 

Subject to Section 4.5, LAAM shall cause the Selected Conversion Entity to convert existing CL-215
or CL-215T aircraft carrying serial numbers MSN 1081, MSN 1082, MSN 1083, MSN 1090, MSN 1095 and MSN 1102 (the “Assigned Aircraft”) into Purchased Aircraft in accordance with the relevant
Specifications, as supplemented by the Purchaser Selected Optional Features for said Aircraft and as modified by any Work Change Order which has been executed and delivered by Purchaser and LAAM in accordance with Section 4.4. With respect to
each Assigned Aircraft, by notice to Purchaser, LAAM shall have the right to re-assign another CL-215 or CL-215T aircraft
carrying a different serial number upon the discovery of a defect on a Purchased Aircraft that, in the opinion of LAAM, will adversely impact the project timeline and/or Target Readiness Date of the relevant Purchased Aircraft. 

 

	2.	 Total Agreement Value 

Section 1 of Schedule E is hereby deleted and replaced in its entirety with the following: 

Total Agreement Value 

The following table, Table 1, illustrates (i) the Purchase Price of each Purchased Aircraft, (ii) the total price of all Aircraft, in
addition to the total price of Spares and Equipment, Ferry Services and/or Training Services that have been purchased (via Schedules K through M, where applicable), under this Agreement. Accordingly, the total amount payable by Purchaser to LAAM
under this Agreement is US$ [***]. 
  

													
	 Table 1 (in USD)
	  	 	 	  	 	 	  	 	 
	 Aircraft
	  	Base price	 	  	Price for Purchaser Selected
Optional Features	 	  	Total price per Aircraft	 
	 l (AC1)
	  	$	[***	] 	  	 	—  	 	  	$	 [***	] 
	 2 (AC2)
	  	$	[***	] 	  	 	—  	 	  	$	 [***	] 
	 3 (AC3)
	  	$	[***	] 	  	 	—  	 	  	$	 [***	] 
	 4 (AC4)
	  	$	[***	] 	  	 	—  	 	  	$	 [***	] 
	 5 (AC5)
	  	$	[***	] 	  	 	—  	 	  	$	 [***	] 
	 6 (AC6)
	  	$	[***	] 	  	 	—  	 	  	$	 [***	] 
		  				  				  	  
	  
	 
	 Total:
	  				  				  	$	 [***	] 
		  				  				  	  
	  
	 

  
 Private and Confidential 

	3.	 Payment Schedule for AC6 

The following table is hereby added to the end of Table 2 in Schedule E: 

 

																									
	 	  	Total Price	 	 	1st Deposit	 	 	2nd Deposit	 	 	3rd Payment	 	 	Kits Payments	 	 	Final Payment	 
	 Aircraft 6 (AC6)
	  	 	[***	] 	 				 				 				 				 			
	 1. [***] after Amendment signing
	  
	 	 	[***	] 	 				 				 				 			
	 2. [***] after the acceptance of Aircraft 2 (AC2)
	  
	 	 	[***	] 	 				 				 			
	 3. [***] - [***]% of AC price (ETA to be
provided at a later stage, provided that LAS shall provide Purchaser the ETA date no later than [***]
	  
	 	 	[***	] 	 				 			
	 4. [***] - total [***]% of AC price

•  ETA to be provided at a later stage, provided that LAS shall provide Purchaser the ETA date no
later than [***]
	  

   
	 				 	 
 
 

 

 
	To be invoiced (in
 equal payments)

and paid by
 Purchaser

[***]
 totaling

[***]
	 
  
 

  

  
	 			
		  				 				 				 				 				 	  
	  
	 
	 5. Delivery - [***]% of AC price [***]
	  
	 				 				 				 	 	[***	] 
		  				 				 				 				 				 	  
	  
	 

  

	4.	 Avionics systems and [***] for AC6 

The following statement from the asterisked note under Table 2: 

“For the avoidance of doubt, AC3, AC4 and ACS will be delivered with upgraded avionics systems and LAAM shall also use commercially
reasonable efforts to deliver AC3, AC4 and ACS with [***] water tanks.” 
 is hereby deleted and replaced in its entirety with the
following: 
 “For the avoidance of doubt, AC3, AC4, ACS and AC6 will be delivered with upgraded avionics systems and LAAM shall also
use commercially reasonable efforts to deliver AC3, AC4, ACS and AC6 with [***] water tanks.” 
  

	5.	 Schedule F 

The complete text of Schedule F is hereby deleted and replaced in its entirety with the following: 

Schedule F 
 Purchased
Aircraft & Target Readiness Dates 
 Please refer to the Notes at Table 2 of Schedule E 

 

					
	CL-415 EAF	  	Target Readiness Date
		
	Aircraft 1 (First Purchased Aircraft):	  	 [***]

		
	Aircraft 2 (Second Purchased Aircraft):	  	 [***]

		
	Aircraft 3 (Third Purchased Aircraft):	  	 [***]

		
	Aircraft 4 (Fourth Purchased Aircraft):	  	 [***]

		
	Aircraft 5 (Fifth Purchased Aircraft):	  	 [***]

		
	Aircraft 6 (Sixth Purchased Aircraft):	  	 [***]

 This Amendment may be executed in counterparts, each of which shall constitute an original and all of which taken
together shall constitute one and the same instrument. This Amendment may be delivered by any party by facsimile or similar means of electronic communication, and if so executed and delivered, shall be legally binding on the party executing it in
such manner. 

  
 Private and Confidential 

 LAS and Purchaser additionally agree that, pursuant to the Purchase Agreement, this Amendment shall
constitute an amendment to the Purchase Agreement, and all Sections of the Purchase Agreement that have not been affected or addressed by this Amendment shall remain in full force and effect and, in combination with the changes addressed within this
Amendment, shall now constitute the entire agreement between the parties. 
 [signature page follows] 

  
 Private and Confidential 

 IN WITNESS WHEREOF this Amendment has been executed by the parties’ duly authorized representatives.

  

					
	Longview Aviation Services Inc.	 		 	Bridger Air Tanker, LLC
	Per:	 		 	Per:
			
	 /s/ Robert Mauracher
	 		 	 /s/ Matthew Sheehy

	Name: Robert Mauracher	 		 	Name: Matthew Sheehy
	Title : Chief Operating Officer	 		 	Title: Chairman
			
	Viking Air Limited	 		 	
	Per:	 		 	
			
	 /s/ Robert Mauracher
	 		 	
	Name: Robert Mauracher	 		 	
	Title : Executive Vice President; Sales & Marketing	 		 	

  
 Private and ConfidentialEX-10.28

 PURSUANT TO ITEM 601(b)(10)(iv) OF REGULATION S-K, THIS EXHIBIT OMITS CERTAIN INFORMATION,
IDENTIFIED BY [***], THAT IS NOT MATERIAL AND THAT THE REGISTRANT TREATS AS PRIVATE OR CONFIDENTIAL. 
 Exhibit 10.28 

 
 

 
 Amendment 4 (Work Change Order) 

for Contract No.: BRIDGER AIR TANKER-OCT 2017-CL415EAF-3AC_2OP(SL) 

This Amendment 4 (this “Amendment”) is made on May 7, 2019 (date) among Longview Aviation Services Inc. (“LAS”),
Viking Air Limited (“Viking”) and Bridger Air Tanker, LLC (“Purchaser”) for Contract No.: BRIDGER AIR TANKER-OCT
2017-CL415EAF-3AC_2OP(SL) (as subsequently amended, the “Purchase Agreement”), and supersedes and takes precedence over the applicable terms and conditions defined within the Purchase
Agreement. The Parties agree that all capitalized terms used in this Amendment have the meanings defined within the Purchase Agreement, and the Parties agree to amend (or further amend, as applicable) the following sections and/or schedules of the
Purchase Agreement: 
  

	1.	 Schedule G – Purchaser Selected Optional Features 

Pursuant to the letter agreement entered into between LAS and Purchaser titled “CL-215T Avionic
Equipment – New and Existing” dated February 12, 2019, the following table shall be added under Schedule G – Purchaser Selected Optional Features: 

For each Purchased Aircraft: 
  

									
	 Item and description
	  	 Description/Details
	  	Price	 
		  		  	New Installations	  			
	1.	  	VHF-FM Radio	  	TDFM-136B	  	$	[***	] 
	2.	  	Standalone GPS for ADS-B Installation	  	—	  	 	[***	] 
	3.	  	Automated Flight Following System	  	 Latitude Technologies S-100 AFF & ATU coupled with the Latitude IONode FDM.

The Latitude Technologies AFF system can support the USFS requirements. The SkynodeS-100 provides WAAS-based GPS
position determination, data logging, and communication capabilities.
	  	$	[***	] 
	4.	  	Additional Telemetry Unit	  	 Latitude Technologies S-100 AFF & ATU coupled with the Latitude IONode FDM.

The IONode FDM system provides system interface and data recording capabilities supporting the air tanker FDM requirements.
	  	$	[***	] 
	5.	  	RADAR Altimeter	  	Rockwell Collins ALT-4000	  	 	[***	] 
	6.	  	Cockpit Voice Recorder	  	L-3 FA2100 Solid State CVR	  	 	[***	] 
	7.	  	ADS-B Out	  	Dual TDR-94D with ADS-B Out Transponders, ADS-B Fail Annunciator in Glareshield	  	 	[***	] 
	8.	  	TCAS II	  	The TCAS system is integral with the ABDS-B Out solution as both require a single ADS-B Out-capable Mode S
transponder. The TCAS II system will require a TCAS-capable version of the transponder control unit and an altered transponder configuration.	  	 	[***	] 

 Private and Confidential 

									
	9.	  	 Operational Loads Monitoring System (OLMS)
	  	The OLMS is provided to record parameters critical to ensure air tankers are operated within approved limitations and to further enable evaluation of structural operating severity. OLMS parameters identified in U.S. Forests
Service requirements according to that certain letter agreement between LAS and Purchaser titled “CL-215T Avionic Equipment – New and Existing” dated February 12, 2019 (as at the date of
such letter).	  	$	[***	] 
	10.	  	 Harnesses
	  	 Additional Harnesses
	  	$	[***	] 
		  	Existing Installations	  			
	11.	  	 Two VHF-AM Radios
	  	 	[***	] 
	12.	  	 ICS for the PIC, SIC and Pilot Instructor
	  	 	[***	] 
	13.	  	 3rd Man Audio
Panel
	  	 	[***	] 
	14.	  	 One Aeronautical Global Positioning System (GPS)
	  	 	[***	] 
	15.	  	 An Emergency Locator Transmitter (ELT)
	  	 	[***	] 
	16.	  	 One Altimeter and Automatic Pressure Altitude Reporting System
	  	 	[***	] 
	17.	  	 Two VOR systems
	  	 	[***	] 
	18.	  	 One Localizer
	  	 	[***	] 
	19.	  	 One Glideslope system interfaced to the #1 Localizer
	  	 	[***	] 
	20.	  	 One Three-light Marker Beacon System
	  	 	[***	] 
	21.	  	 One DME System
	  	 	[***	] 
	22.	  	 Each magnetic compass shall be calibrated and placarded in no more than 30-degree increments
	  	 	[***	] 

  

	*	 All Purchaser Selected Optional Features noted herein are TC and FAA certified. 

For each AC1, AC2, AC3 and AC4 only: 
  

									
	 Item and description
	  	Description/Details	 	  	Price	 
	New Installations	  
	  			
	 23. Non-recurring expenses (Engineering)
	  	 	—  	 	  	$	[***	] 

  

	2.	 Total Agreement Value 

Section 1 of Schedule E is hereby deleted and replaced in its entirety with the following: 

Total Agreement Value 

The following table, Table 1, illustrates (i) the Purchase Price of each Purchased Aircraft, (ii) the total price of all Aircraft, in
addition to the total price of Spares and Equipment, Ferry Services and/or Training Services that have been purchased (via Schedules K through M, where applicable), under this Agreement. Accordingly, the total amount payable by Purchaser to LAS
under this Agreement is US$ [***]. 

  
 2 

													
	 Table 1 (in USD)
	  	 	 	  	 	 	  	 	 
	 Aircraft
	  	Base price	 	  	Price for Purchaser
Selected Optional Features	 	  	Total price per Aircraft	 
	 1 (AC1)
	  	$	[***	] 	  	$	[***	] 	  	$	[***	] 
	 2 (AC2)
	  	$	[***	] 	  	$	[***	] 	  	$	[***	] 
	 3 (AC3)
	  	$	[***	] 	  	$	[***	] 	  	$	[***	] 
	 4 (AC4)
	  	$	[***	] 	  	$	[***	] 	  	$	[***	] 
	 5 (AC5)
	  	$	[***	] 	  	$	[***	] 	  	$	[***	] 
	 6 (AC6)
	  	$	[***	] 	  	$	[***	] 	  	$	[***	] 
		  				  				  	  
	  
	 
	 Total:
	  				  				  	$	[***	] 
		  				  				  	  
	  
	 

  

	3.	 Payment Schedule 

The following paragraphs are hereby added at the end of Table 2 in Schedule E: 

Additionally, Purchaser Selected Option Features (as described in Schedule G of this Agreement) shall be paid in the following manner: 

 

	 	1.	 On placing the order (by way of LAS and Purchaser entering into a Work Change Order) of the Purchaser Selected
Option Features – [***]% of the price of the Purchaser Selected Option Features 

  

	 	2.	 On LAS’s receipt of the components of the relevant Purchaser Selected Option Features (at which point LAS
will invoice Purchaser for such components) – [***]% of the price of the Purchaser Selected Option Features 

 This Amendment may be
executed in counterparts, each of which shall constitute an original and all of which taken together shall constitute one and the same instrument. This Amendment may be delivered by any party by facsimile or similar means of electronic
communication, and if so executed and delivered, shall be legally binding on the party executing it in such manner. 
 LAS and Purchaser additionally agree
that, pursuant to the Purchase Agreement, this Amendment shall constitute an amendment to the Purchase Agreement, and all Sections of the Purchase Agreement that have not been affected or addressed by this Amendment shall remain in full force and
effect and, in combination with the changes addressed within this Amendment, shall now constitute the entire agreement between the parties. 

[signature page follows] 

  
 3 

 IN WITNESS WHEREOF this Amendment has been executed by the parties’ duly authorized representatives.

  

					
	Longview Aviation Services Inc.	  		  	Bridger Air Tanker, LLC
	Per:	  		  	Per:
			
	 /s/ Rob Mauracher
	  		  	 /s/ Matthew Sheehy

	Name: Rob Mauracher	  	            	  	Name: Matthew Sheehy
	Title: Chief Operating Officer	  		  	Title: Chairman
			
	Viking Air Limited	  		  	
	Per:	  		  	
			
	 /s/ Rob Mauracher
	  		  	
	Name: Rob Mauracher	  		  	
	Title: Executive Vice President, Sales & Marketing	  		  	

  

  
 4

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