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(-23) The victim was engaged in his third jump of the day. As reported by multiple witnesses, the jump started out uneventfully, and he was seen flying his parachute (which had deployed without incident) back to the landing zone, turning in for final at approx. 600-700 ft AGL, and starting a straight-in approach at approx. 300-350 ft AGL. He was observed grabbing the front risers, continue the approach, pulling hard on the risers until approx. 10-15 ft AGL. At that point, he was then seen releasing the risers, and apparently either misjudged his altitude, and failed to flare, or was reaching for the rear risers, when he struck the ground hard. When the first witness reached the impact site, the victim was holding only one riser toggle. He was still alive, but later died of his injuries at a local hospital. Based on all available evidence, which included video footage of the final stages of the jump and actual landing, interviews of multiple witnesses, also jumpers, this fatality was considered strictly accidental by the local authorities. The investigation also confirmed that there had been no contact between the jumper and the aircraft, during the jump sequence. Parachute incide nt.