The pilot's delayed decision to abort the takeoff from water after the airplane impacted a submerged object, which resulted in insufficient airspeed for liftoff and led to the pilot steering the airplane toward a mud embankment to avoid rocks.

THE PILOT'S INADEQUATE COMPENSATION FOR THE WIND CONDITIONS DURING THE LANDING APPROACH, AND HIS FAILURE TO MAINTAIN ALTITUDE/CLEARANCE FROM TREES. A FACTOR RELATING TO THE ACCIDENT WAS: THE GUSTY WIND CONDITION.