Bermuda.

Frank Westendorf, 54, of Newport News, Virginia, died after falling during a parasailing accident off Somers Wharf in St. George's yesterday afternoon.

The Royal Gazette understands that the yachtsman had been swimming in the area prior to the accident, which occurred just before 3.30 p.m.

One visibly-shaken witness, who did not wish to be identified, said he saw Mr.

Westendorf swimming.

Then, he added, he saw the visitor picked out of the water on the parasail and fall 100 feet back into the water.

Ray Todd, whose nephew Mume Hart was a deckhand on the boat, said the man "just fell out of the sky''.

Mr. Todd said it appeared that two people were parasailing, but only one of them was strapped in.

He added that he helped another man -- who did not wish to discuss the incident -- perform cardiopulmonary resuscitation on Mr. Westendorf.

"I was giving him a hand performing CPR and I noticed that his ribs were cracked,'' Mr. Todd said. "It doesn't look good.'' Mr. Westendorf, who was living on board the green and white yacht Chardonnay docked at Somers Wharf, was taken to King Edward VII Memorial Hospital by ambulance some 12 to 15 minutes after the accident where he was pronounced dead.

Police spokesman P.c. Gary Venning said the cause of the accident was under investigation.

He refused to make any further comment because he said the investigation was continuing and the victim's family had to be notified.

But a spokesman for the parasailing company involved in the accident told The Royal Gazette it was not responsible for Mr. Westendorf's death.

"He's been swimming in the harbour all week,'' said the St. George's Parasail and Watersports spokesman.

He added that he understood a woman was parasailing from the company's boat and she wanted to get wet.

The woman, who was properly strapped in, was allowed to descend into the water.

He said that while in the water Mr. Westendorf grabbed hold of the harness from behind.

The spokesman said it was not until the chute went up in the air and went into the wind that the man was noticed.

"The parasail got into the wind and they couldn't bring him down in time,'' the spokesman added.

He also stressed that Mr. Westendorf "let go of his own choice, resulting in this tragic death''.

"I want to make it clear that we are not at fault for the accident,'' he said.

When contacted yesterday, Marine and Ports assistant director and harbourmaster Michael Dowling said the department inspected and licensed all parasailing boats.

Mr. Dowling explained that the pilot had to have a local pilot's licence and have at least one crew member on board.

Then, he said, the same regulations that applied to water skiers took effect.

He added that a pilot could not operate closer than 100 metres from the shore.

Mr. Dowling said in the event of an accident Marine & Ports would either conduct an investigation or have the Police conduct one on its behalf.

"We would generally let Police clear the decks first and then start talking to the owner of the boat,'' he said.

Acting Tourism director Carol Wills said the department was "very concerned'' that a second visitor fatality had occurred on the Island within a week.

Earlier this week, Canadian visitor Rebecca Middleton was murdered.

The 17-year-old high school student from Belleville, Ontario was sexually assaulted and left for dead near Ferry Reach, St. George's on Wednesday.

Police are still searching for a suspect.

Mrs. Wills said she could not comment further on the parasailing incident until official details were released.