On August 10, 2007, about 0900 Alaska daylight time, a wheel equipped Cessna 185 airplane, N3306R, sustained substantial damage while landing at an off-airport site about 40 miles southeast of Pedro Bay, Alaska. The airplane was being operated as a visual flight rules (VFR) other work use flight under Title 14, CFR Part 91 when the accident occurred. The airplane was owned and operated by Rainbow Bay Resort, Pedro Bay. The commercial pilot and the four passengers were not injured. Visual meteorological conditions prevailed, and company flight following procedures were in effect. The flight originated at the Pedro Bay Airport about 0830. During a telephone conversation with the National Transportation Safety Board (NTSB) investigator-in-charge (IIC), on September 14, the pilot reported that he was landing at a remote tidal beach site, adjacent to the ocean waters of Cook Inlet. He said that after an uneventful landing the airplane began to veer to the left, towards the water, and he was unable to correct the veer. The airplane ground looped to the left, the right main landing gear leg collapsed, and the right wing struck the beach, receiving substantial damage. The airplane was not recovered before being subjected to numerous tide cycles, and the airplane was damaged extensively before a postaccident inspection could be accomplished. The pilot noted in his written report to the NTSB, dated August 20, "I suspect the tail wheel malfunctioned."