Comments Invited The FAA invites you to send any written data, views, or arguments about this final rule. Send your comments using a method listed under ADDRESSES . Include "Docket No. FAA-2026-2711; Project Identifier MCAI-2024-00232-R" at the beginning of your comments. The most helpful comments reference a specific portion of the final rule, explain the reason for any recommended change, and include supporting data. The FAA will consider all comments received by the closing date and may amend this final rule because of those comments. Except for Confidential Business Information (CBI) as described in the following paragraph, and other information as described in 14 CFR 11.35, the FAA will post all comments received, without change, to regulations.gov, including any personal information you provide. The agency will also post a report summarizing each substantive verbal contact received about this final rule. Confidential Business Information CBI is commercial or financial information that is both customarily and actually treated as private by its owner. Under the Freedom of Information Act (FOIA) (5 U.S.C. 552), CBI is exempt from public disclosure. If your comments responsive to this AD contain commercial or financial information that is customarily treated as private, that you actually treat as private, and that is relevant or responsive to this AD, it is important that you clearly designate the submitted comments as CBI. Please mark each page of your submission containing CBI as "PROPIN." The FAA will treat such marked submissions as confidential under the FOIA, and they will not be placed in the public docket of this AD. Submissions containing CBI should be sent to Frank Huynh, Aviation Safety Engineer, FAA, 1600 Stewart Avenue, Suite 410, Westbury, NY 11590. Any commentary that the FAA receives which is not specifically designated as CBI will be placed in the public docket for this rulemaking. Background EASA, which is the Technical Agent for the Member States of the European Union, has issued EASA AD 2024-0088, dated April 15, 2024; corrected May 14, 2024 (EASA AD 2024-0088) (also referred to as the MCAI), to correct an unsafe condition on Leonardo S.p.A. Helicopters Model AB139 and AW139 helicopters having serial numbers 31087, 31133, 31269, 31305, 31351, 31502, 31712, 31735, 31757, 31865, 31869, 41582 and 41583, if modified in accordance with EASA STC 10030095, original issue and subsequent revisions, or EASA STC 10017198, original issue and subsequent revisions. The MCAI states that the information placards located next to the rear-facing seats on certain Model AB139 and AW139 helicopters do not specify instructions to lock the seat headrest in the highest position during take-off and landing. This condition, if not addressed, could result in injury to helicopter occupants during an emergency landing. You may examine the MCAI in the AD docket at regulations.gov under Docket No. FAA-2026-2711. Material Incorporated by Reference Under 1 CFR Part 51 The FAA reviewed EASA AD 2024-0088, which specifies procedures for replacing certain information placards and updating RFMS 6AB1RFM-1-11 Revision P or RFMS 6AB1RFM-1-6 Revision A, as applicable, to RFMS Temporary Revision TR-2024-001. This material is reasonably available because the interested parties have access to it through their normal course of business or by the means identified in the ADDRESSES section. FAA's Determination These products have been approved by the civil aviation authority (CAA) of another country and are approved for operation in the United States. Pursuant to the FAA's bilateral agreement with this State of Design Authority, that authority has notified the FAA of the unsafe condition described in the MCAI referenced above. The FAA is issuing this AD after determining that the unsafe condition described previously is likely to exist or develop on other products of the same type design. AD Requirements This AD requires accomplishing the actions specified in EASA AD 2024-0088, described previously, as incorporated by reference, except for any differences identified as exceptions in the regulatory text of this AD. See "Differences Between this AD and the MCAI" for a discussion of the general differences included in this AD." Differences Between This AD and the MCAI The MCAI applies to certain Model AB139 and AW139 helicopters modified in accordance with EASA STC 10030095 and EASA STC 10017198, whereas this AD applies to certain Model AB130 and AW139 helicopters modified in accordance with FAA STC SR00049IB (EASA STC 10017198), because EASA STC 10030095 does not have an FAA validation. Explanation of Required Compliance Information In the FAA's ongoing efforts to improve the efficiency of the AD process, the FAA developed a process to use some CAA ADs as the primary source of information for compliance with requirements for corresponding FAA ADs. The FAA has been coordinating this process with manufacturers and CAAs. As a result, EASA AD 2024-0088 is incorporated by reference in this AD. This AD requires compliance with EASA AD 2024-0088 in its entirety through that incorporation, except for any differences identified as exceptions in the regulatory text of this AD. Using common terms that are the same as the heading of a particular section in EASA AD 2024-0088 does not mean that operators need comply only with that section. For example, where the AD requirement refers to "all required actions and compliance times," compliance with this AD requirement is not limited to the section titled "Required Action(s) and Compliance Time(s)" in EASA AD 2024-0088. Material required by EASA AD 2024-0088 for compliance will be available at regulations.gov under Docket No. FAA-2026-2711 after this AD is published. Justification for Immediate Adoption and Determination of the Effective Date Section 553(b) of the Administrative Procedure Act (APA) (5 U.S.C. 551 et seq. ) authorizes agencies to dispense with notice and comment procedures for rules when the agency, for "good cause," finds that those procedures are "impracticable, unnecessary, or contrary to the public interest." Under this section, an agency, upon finding good cause, may issue a final rule without providing notice and seeking comment prior to issuance. Further, section 553(d) of the APA authorizes agencies to make rules effective in less than thirty days, upon a finding of good cause. The FAA has found the risk to the flying public justifies waiving notice and comment prior to adoption of this rule because no domestic operators use this product. It is unlikely that the FAA will receive any adverse comments or useful information about this AD from any U.S. operator. Accordingly, notice and opportunity for prior public comment are unnecessary, pursuant to 5 U.S.C. 553(b). In addition, for the foregoing reason(s), the FAA finds that good cause exists pursuant to 5 U.S.C. 553(d) for making this amendment effective in less than 30 days. Regulatory Flexibility Act The requirements of the Regulatory Flexibility Act (RFA) do not apply when an agency finds good cause pursuant to 5 U.S.C. 553 to adopt a rule without prior notice and comment. Because the FAA has determined that it has good cause to adopt this rule without prior notice and comment, RFA analysis is not required. Costs of Compliance There are no costs of compliance with this AD because there are no helicopters with this type certificate on the U.S. Registry. Authority for This Rulemaking Title 49 of the United States Code specifies the FAA's authority to issue rules on aviation safety. Subtitle I, section 106, describes the authority of the FAA Administrator. Subtitle VII: Aviation Programs describes in more detail the scope of the Agency's authority. The FAA is issuing this rulemaking under the authority described in Subtitle VII, Part A, Subpart III, Section 44701: General requirements. Under that section, Congress charges the FAA with promoting safe flight of civil aircraft in air commerce by prescribing regulations for practices, methods, and procedures the Administrator finds necessary for safety in air commerce. This regulation is within the scope of that authority because it addresses an unsafe condition that is likely to exist or develop on products identified in this rulemaking action. Regulatory Findings This AD will not have federalism implications under Executive Order 13132. This AD will not have a substantial direct effect on the States, on the relationship between the national government and the States, or on the distribution of power and responsibilities among the various levels of government. For the reasons discussed above, I certify that this AD: (1) Is not a "significant regulatory action" under Executive Order 12866, and (2) Will not affect intrastate aviation in Alaska. List of Subjects in 14 CFR Part 39 Air transportation, Aircraft, Aviation safety, Incorporation by reference, Safety. The Amendment Accordingly, under the authority delegated to me by the Administrator, the FAA amends 14 CFR part 39 as follows: PART 39-AIRWORTHINESS DIRECTIVES 1. The authority citation for part 39 continues to read as follows: Authority: 49 U.S.C. 106(g), 40113, 44701. § 39.13 [Amended] 2. The FAA amends § 39.13 by adding the following new airworthiness directive: 2026-06-01 Leonardo S.p.a.: Amendment 39-23289; Docket No. FAA-2026-2711; Project Identifier MCAI-2024-00232-R. (a) Effective Date This airworthiness directive (AD) is effective March 31, 2026. (b) Affected ADs None. (c) Applicability This AD applies to Leonardo S.p.a. Model AB139 and AW139 helicopters having serial number 31087, 31133, 31269, 31305, 31351, 31502, 31712, 31735, 31757, 31865, 31869, 41582 and 41583, certificated in any category, modified in accordance with Supplemental Type Certificate (STC) SR00049IB. (d) Subject Joint Aircraft System Component (JASC) Code 1100, Placards and Markings. (e) Unsafe Condition This AD was prompted by the absence of instructions on the information placards located next to the rear-facing seats to lock the seat headrest in the highest position during take-off and landing. The FAA is issuing this AD to prevent the incorrect position of the seat headrest during take-off and landing. The unsafe condition, if not corrected, could result in injury to helicopter occupants during an emergency landing. (f) Compliance Comply with this AD within the compliance times specified, unless already done. (g) Requirements Except as specified in paragraphs (h) and (i) of this AD: Comply with all required actions and compliance times specified in, and in accordance with, EASA AD 2024-0088, dated April 15, 2024; corrected May 14, 2024 (EASA AD 2024-0088). (h) Exceptions to EASA AD 2024-0088 (1) Where EASA AD 2024-0088 refers to its effective date, this AD requires using the effective date of this AD. (2) Where EASA AD 2024-0088 specifies compliance in terms of flight hours, this AD requires using hours time-in-service. (3) This AD does not adopt the "Remarks" section of EASA AD 2024-0088. (i) No Reporting Requirement Although the material referenced in EASA AD 2024-0088 specifies to submit certain information to the manufacturer, this AD does not require that action. (j) Alternative Methods of Compliance (AMOCs) (1) The Manager, International Validation Branch, FAA, has the authority to approve AMOCs for this AD, if requested using the procedures found in 14 CFR 39.19. In accordance with 14 CFR 39.19, send your request to your principal inspector or local Flight Standards District Office, as appropriate. If sending information directly to the manager of the International Validation Branch, send it to the attention of the person identified in paragraph (k) of this AD and email to: AMOC@faa.gov. (2) Before using any approved AMOC, notify your appropriate principal inspector, or lacking a principal inspector, the manager of the local Flight Standards District Office/certificate holding district office. (k) Additional Information For more information about this AD, contact Frank Huynh, Aviation Safety Engineer, FAA, 1600 Stewart Avenue, Suite 410, Westbury, NY 11590; phone: (404) 983-5288; email: frank.huynh@faa.gov. (l) Material Incorporated by Reference (1) The Director of the Federal Register approved the incorporation by reference of the material listed in this paragraph under 5 U.S.C. 552(a) and 1 CFR part 51. (2) You must use this material as applicable to do the actions required by this AD, unless the AD specifies otherwise. (i) European Union Aviation Safety Agency (EASA) AD 2024-0088, dated April 15, 2024; corrected May 14, 2024. (ii) [Reserved] (3) For EASA material identified in this AD, contact EASA, Konrad-Adenauer-Ufer 3, 50668 Cologne, Germany; phone: +49 221 8999 000; email: ADs@easa.europa.eu; website: easa.europa.eu. You may find the EASA material on the EASA website at ad.easa.europa.eu. (4) You may view this material at the FAA, Office of the Regional Counsel, Southwest Region, 10101 Hillwood Parkway, Room 6N-321, Fort Worth, TX 76177. For information on the availability of this material at the FAA, call (817) 222-5110. (5) You may view this material at the National Archives and Records Administration (NARA). For information on the availability of this material at NARA, visit www.archives.gov/federal-register/cfr/ibr-locations or email fr.inspection@nara.gov. Issued on March 10, 2026. Steven W. Thompson, Acting Deputy Director, Compliance & Airworthiness Division, Aircraft Certification Service.