I did some more exploring and I found a third parachuting spot. It's near where you start, ( sort of ). It's near where your brother ( sweet ) was ambushed. The down town part of Los Santos. Near the 3 way intersection. There's a tall blue coloured building, that's sort of circular. On your map it's not marked, but it looks like a circle. Go into the yellow triangle and you'll be transported to the top, go up the ramp, and pick up the chute. ( the orange back-pack ). Hop off the building, but make sure you make it over the ledges on the other side of the buildings. Now that you're flying like a birdie and soaring far above the ground make sure you take a sniper rife on top of one of the buildings. For " better " fun, take a helicopter, and fly onto the roof with the chute, grab it, and fly as high as you can go than jump out, or take the chute and the heli to another building, that's high enough to chute from. And snipe untill the police helicopters come for you, than pull a james bond off of the roof, down to earth. But, it's not a very good idea, you'll probably be shot several dozen time before you reach the ground.