On September 18, 2010, at 1757 coordinated universal time, a Bell 206B, HR-AVL, was substantially damaged upon impact with terrain near the La Mesa Airport, San Pedro Sula, Honduras. The pilot, the sole occupant on board, was fatally injured. The number of injuries to persons on the ground have not been confirmed. Weather in the area was predominantly visual meteorological conditions. According to initial statements received by the investigator-in-charge, the helicopter was performing several low passes for a local air show. During a low pass the helicopter collided with terrain and was substantially damaged. The investigation is under the jurisdiction of the Government of Honduras. This report is for information purposes only and contains only information released by the Government of Honduras. Further information pertaining to this accident may be obtained from: Director General de Aeronáutica Civil Apartado Postal 30145 Tegucigalpa,Honduras C.A dgachn@mail.org