On June 19, 1997, about 1450 eastern daylight time, a Piper PA-28-181, N2111G, was substantially damaged when it collided with trees during the aborted takeoff, on a private turf runway, near Manchester, Kentucky. The certificated private pilot and passenger were not injured. Visual meteorological conditions prevailed for the local flight. No flight plan was filed for the personal flight conducted under 14 CFR Part 91. The pilot reported that he was conducting a takeoff from a 2,300 foot long runway, with 3 inch high wet grass. The pilot incorporated short field takeoff techniques and used 25 degrees of flaps. During the takeoff roll, flying speed was not obtained, and the pilot elected to abort the takeoff. During the aborted takeoff, the pilot applied brakes and retracted the flaps; however the airplane continued down the wet grass, contacted a ditch and impacted a tree. Examination of the wreckage by the FAA Inspector did not disclose any evidence of mechanical malfunctions, nor did the pilot report any.