April 17, 2020

Jennifer Whalen
Senior Vice President and Chief Financial Officer
Era Group Inc.
945 Bunker Hill Rd., Suite 650
Houston, Texas 77024

       Re: Era Group Inc.
           Registration Statement on Form S-4
           Filed April 3, 2020
           File No. 333-237557

Dear Ms. Whalen:

       We have limited our review of your registration statement to those
issues we have
addressed in our 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 amending your registration statement
and providing the
requested information. 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 any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Registration Statement on Form S-4

Summary of Centerview Financial Analysis
Selected Trading Multiples Analysis, page 65

1.     Please revise to provide more details regarding how Centerview selected
the ranges of
       valuation multiples it utilized in this analysis. For example, if
applicable, please disclose
       the names of the companies selected for this analysis and the financial
data related to these
       companies used by Centerview to derive the ranges of valuation multiples
applied in this
       analysis. In addition, disclose the criteria Centerview used to select
such companies. In
       that regard, we note your disclosure regarding the lack of comparable
publicly traded
       companies with similar size, business model and financial profile to
Era.
 Jennifer Whalen
FirstName Inc.
Era Group LastNameJennifer Whalen
Comapany NameEra Group Inc.
April 17, 2020
April 2 2020 Page 2
Page 17,
FirstName LastName
Discounted Cash Flow Analysis, page 66

2.       Please define unlevered, after-tax free cash flows, as used in this
analysis, and disclose the
         unlevered, after tax free cash flow forecasts and underlying
assumptions. Please also
         revise to provide more details regarding how Centerview selected the
ranges of exit
         multiples it utilized to determine Era's and Bristow's respective
terminal values at the end
         of the forecast period.
Other Factors
Selected Comparable Transactions, page 67

3.       We note your disclosure that, in evaluating Era, Centerview reviewed
and compared
         certain financial data related to certain transactions that
Centerview, based on its
         experience and professional judgment, deemed relevant to review.
Please revise to
         disclose the transactions selected for this analysis and the financial
data related to these
         transactions used by Centerview to derive the range of valuation
multiples applied in this
         analysis. In addition, disclose the criteria Centerview used to select
such transactions.
Contribution Analysis , page 67

4.       We note your disclosure that Centerview reviewed Era's and Bristow's
respective
         contributions to the combined company based upon financial metrics
that Centerview
         deemed in its experience and professional judgement to be relevant for
the years 2019,
         2020 and 2021. Please revise to disclose these financial metrics. In
addition, please
         disclose the basis for the assumptions underlying the EV calculations
of the combined
         company used in this analysis.
Illustrative Era Shareholder Has/Gets Analysis, page 67

5.       You disclose that, in performing this analysis, Centerview utilized,
among other values,
         the value implied by the Synergies. Please revise to quantify this
value.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.
 Jennifer Whalen
Era Group Inc.
April 17, 2020
Page 3

       Please contact Irene Barberena-Meissner, Attorney Advisor, at
202-551-6548 or Laura
Nicholson, Special Counsel, at 202-551-3584 with any questions.



FirstName LastNameJennifer Whalen                        Sincerely,
Comapany NameEra Group Inc.
                                                         Division of
Corporation Finance
April 17, 2020 Page 3                                    Office of Energy &
Transportation
FirstName LastName