Incident Overview
A helicopter was observed flying at an altitude of 100 to 150 feet above the water, approximately 100 yards offshore. Witnesses reported seeing and hearing nothing unusual until the helicopter began descending and subsequently impacted the water. The rear doors of the helicopter had been removed for the flight.
Passenger Accounts
Both passengers stated that a seat cushion was loose inside the helicopter. They reported that the pilot turned in his seat, placing his arm behind the seat in an attempt to secure the cushion. Immediately after, the helicopter descended into the water. Neither passenger noticed any irregularities in the helicopter's operation prior to the crash.
Conclusion
The investigation did not identify any mechanical anomalies or external factors that contributed to the incident. The pilot's action of securing the loose cushion coincided with the sudden descent into the water.