Magnetosheath plasma entering the Earth's magnetosphere to populate the low latitude boundary layer, LLBL, is often accelerated to speeds considerably greater than are observed in the adjacent magnetosheath. Measurements made during such accelerated flow events reveal separate electron and ion edges of the LLBL, with the electron edge being found earthward of the ion edge. Plasma electron velocity distributions observed at the earthward edge of the LLBL are often highly structured, exhibiting large asymmetries parallel and antiparallel, as well as perpendicular, to the local magnetic field. These features can consistently be interpreted as time-of-flight effects on recently reconnected field lines, and thus are strong evidence in support of the reconnection interpretation of accelerated plasma flow events. ¿ American Geophysical Union 1990