According to this list: http://travel.cnn.com/explorations/life/worlds-15-highest-bungee-jumping-sites-479316

And crossing it with the description here: http://www.skybreakers.com/eng/suomenkorkein_eng.htm 

Apparently the highest bungee jump to the sea is in Kaivopuisto , Helsinki, Finland. The jump is done from 150 mts high.