Aus 9/11 Wiki
The CIT interview with Sean Boger:
"It would be on my right or the gas station's left. If I´m looking out my window, because I´m looking toward the gas station...it would be on my right hand side." "As he was coming towards me it just seemed like he was tilting the aircraft to his right"
He said that he does not believe it was level or that low. He claims it was on a descent and that it was between the 2nd and 3rd floor (which is equal to his height in the heliport tower) rather than beneath his point of view on the first floor as depicted in the ASCE report and required by the physical damage.
Source List: Bart