95 feet / 29 metres SL with OSP (over ground)
An Italian jumper has been using the OSP for a series of low SL jumps over hard ground.
He commented on increased canopy time & flying distance compared to his previous canopies.
On this 29m jump he even used toggles - although risers would usually be a better choice this low.
http://www.basetroll.com/osp29m.html
Edit: i stand corrected - it is SL