On May 20, 1997, at 1710 eastern daylight time (edt), a Cessna 172, N8811Z, piloted by a private pilot, was destroyed during a collision with trees, small vegetation, and terrain, while on a landing approach to runway 27 (1,850' X 150' dry sod) at the Flushing-Daltons Airport, Flushing, Michigan. The flight was not operating on a flight plan. Visual meteorological conditions prevailed at the time of the accident. The pilot reported minor injuries. The flight departed Flint, Michigan, at 1645 edt. Witnesses said they saw the airplane flying on an easterly heading when it began a turn to the north. They said the airplane lost altitude during its turn to the north. According to the State of Michigan airplane accident report, the pilot said he "...did not see the tree line and struck the trees... ." The report continues, "[The pilot] did not think his altitude was too low... ." The on-scene investigation revealed no mechanical anomalies with the airplane's engine, airframe, or flight control system that would prevent flight. The pilot reportedly confirmed this according to the Federal Aviation Administration Principal Maintenance Inspector's report. The pilot was sent two NTSB 6120.1/2, Pilot Operator Accident Report Form, and has not returned either one. He has not responded to telephone calls from the NTSB investigator-in-charge to discuss the events surrounding the accident. Information received from the pilot's airplane insurance company showed he had a total time of 774.5 hours on July 31, 1996. The insurance company broker said the pilot had 695 hours in Cessna 172 airplanes.