Vessel 2 was adrift due to engine failure.  Vessel 1, a police boat, observed vessel 2 in distress in the rough seas and attempted to render assistance by putting a tow line on vessel 2.  While vessel 1 was attempting to secure tow line, a wave hit vessel 2 causing it to strike vessel 1 and its occupants on the deck.  Vessel 2 then capsized.
Atlantic Beach                