"We would like to express our deepest condolences to friends and families of both members on board and are devastated by the loss of such valued and highly regarded team members," she said.
"We would like to sincerely thank the emergency services for their incredible effort and assistance."
Mr Patterson Gardner knew Mr Key and had posted to his Facebook page a photo of them at the driving range overlooking Queenstown.
Last night, Mr Key paid tribute to Mr Patterson Gardner.
"It was a privilege to meet James on a number of occasions. He was a fine young man. It will be devastating for the family and my heart goes out to them."
Mr Combe was born in South Africa and raised in Britain. He was married with two young boys.
He was a former British Royal Marine captain and served in Sierra Leone, Kosovo and Basra, retiring after three months in Iraq in 2003 with the 847 Naval Air Squadron.
In 2012, he was given a safety accolade from the New Zealand Helicopter Association.
Detective Sergeant Brian Cameron of Queenstown said it was too early to speculate on the possible causes of the crash.
"Police are working closely with the Civil Aviation Authority and the Transport Accident Investigation Commission in order to determine what has occurred."
Staff from both agencies were due to arrive in Queenstown this morning to conduct a detailed scene examination.
The deaths have been referred to the coroner.
- additional reporting Otago Daily Times