On September 17, 1994, about 1600 local ship time, a Bell 47G-5 helicopter, N2280W, collided with the Pacific Ocean while engaged in fish spotting operations in international waters approximately 500 miles south of the island of Guam. The helicopter was operated by Heleguam and leased to the Korean-owned tuna vessel FIJO GLORIA for aerial observation missions in support of fishing activities. Visual meteorological conditions prevailed at the time and included calm wind and sea conditions. The helicopter sustained substantial damage. The certificated commercial pilot and a Korean national fish spotter on board sustained fatal injuries. In a telephone interview, the owner of Heleguam reported that he spoke at length with the ship captain and other crew members about the accident. The helicopter departed the ship FIJO GLORIA about 1500 hours local ship time for a fish spotting mission. Routine communications were maintained between the ship and the helicopter until they ceased about 1600 hours. Helicopters from other fishing vessels then reported that the accident aircraft had crashed into the ocean about 17 miles from the ship. The pilots of the other helicopters reported to the ship captain that they observed the accident aircraft fly into the water in a shallow descent. When the FIJO GLORIA arrived at the crash site, the helicopter was found upside-down in the water. The right skid float was observed to have separated from the helicopter, while the left float remained attached. The cockpit/cabin area of the helicopter was reportedly undamaged. According to information obtained from the British Consulate in Los Angeles, the pilot was a British national who was a former helicopter pilot in the Royal Navy. Federal Aviation Administration (FAA) Airman Certification records reflect that the pilot was issued a United States commercial pilot certificate with a rotorcraft helicopter rating on March 7, 1994. He reportedly had in excess of 2,000 pilot hours. The operator has not responded to repeated telephone and written requests for detailed information and/or written documentation regarding the accident, including the completion of a National Transportation Safety Board Pilot/Operator Aircraft Accident Report, Form 6120.1/2. In addition, the operator has not responded to repeated requests for the present location of the helicopter wreckage.