The first space-based measurements of upper tropospheric ( 110 - 300 hPa) formic acid (HCOOH) are reported from 0.02 cm(-1) resolution Atmospheric Chemistry Experiment (ACE) Fourier transform spectrometer solar occultation measurements at 16 degrees S - 43 degrees S latitude during late September to early October in 2004 and 2005. A maximum upper tropospheric HCOOH mixing ratio of 3.13 +/- 0.02 ppbv ( 1 ppbv = 10(-9) per unit volume), 1 sigma, at 10.5 km altitude was measured during 2004 at 29.97 degrees S latitude and a lower maximum HCOOH mixing ratio of 2.03 +/- 0.28 ppbv, at 9.5 km altitude was measured during 2005. Fire counts, back trajectories, and correlations of HCOOH mixing ratios with ACE simultaneous measurements of other fire products confirm the elevated HCOOH mixing ratios originated primarily from tropical fire emissions. A HCOOH emission factor relative to CO of 1.99 +/- 1.34 g kg(-1) during 2004 in upper tropospheric plumes is inferred from a comparison with lower mixing ratios measured during the same time period assuming HITRAN 2004 spectroscopic parameters.