I have searched the board for a place to purchase or have shoulder harness reels rebuilt and re-webbed but most of the places I search are out of business. Who is still doing this work?
Pacific Scientific Miami, FL. 305-477-4711. I sent both 1977 PA-28-140 shoulder harness reels for inspect and repair. Cost was $270 per reel for repair and reweb. Almost all parts were replaced.
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http://www.aircraftseatbelts.com/
Good Luck