Story from BBC News:
Inquiries are continuing into how a Royal Navy Lynx helicopter crashed at sea killing all four crewmen.
The four were found on Thursday, a day after the helicopter disappeared while on a search and rescue mission 20 miles (32km) off the Cornish coast.
Commander Mark Sheehan, who is in charge of the Lynx helicopters, said a Board of Inquiry was being set up.
The crew, based at RNAS Yeovilton, Somerset, are expected to be named later on Friday.
The main body of the aircraft was located by a remote control vehicle on the seabed after search teams identified the site by a trail of fuel oil and debris.
The last point of contact with the helicopter was east of Lizard Point while it was responding to an emergency call.
The commanding officer of RNAS Yeovilton has expressed his condolences to relatives of the crew members.
Speaking at the base on Thursday, Commodore Alan Bennett said: "I am here to express my deepest sympathy on behalf of the whole air station for 815 Naval Air Squadron which is based here at Yeovilton.
"We wish to express our sympathy to all the relations and families and friends of those involved."
The helicopter had been scrambled after a report of a man overboard on the naval frigate HMS Montrose.
An MoD spokesman said: "I can confirm the wreckage of the Lynx has been located on the bottom of the seabed following searches off the coast of Cornwall."
The MoD confirmed the Lynx was scrambled after two Navy ratings on board HMS Montrose heard cries for help coming from the water.
HMS Montrose and HMS St Albans were taking part in a warfare training week.
An MoD spokesman said: "Following a roll-call on HMS Montrose and HMS St Albans, all personnel were accounted for."
A French warship which was in the area on Wednesday night has also accounted for its personnel.
Falmouth Coastguard said a 10-mile exclusion zone had been put in place around the spot where the missing helicopter was last recorded.
A Coastguard spokesman said it was normal practice to introduce an exclusion zone to keep vessels unconnected with a search out of the area.
Very sad.
Thoughts and prayers for the crew and their families.