On October 21, 1998, about 1420 Eastern Daylight Time, a Piper PA-28R-201, N31869, was substantially damaged during landing at Mattituck Airbase (21N), Mattituck, New York. The certificated commercial pilot and passenger were uninjured. Visual meteorological conditions prevailed at the time of the accident. No flight plan was filed for the flight between Teterboro Airport (TEB), Teterboro, New Jersey, and Mattituck. The business flight was conducted under 14 CFR Part 91. According to a Federal Aviation Administration (FAA) Inspector, the airplane was inbound to Mattituck to deliver engine parts. The passenger, who was also a student pilot, was in the left seat and the commercial pilot was flying from the right seat. The commercial pilot attempted to land on Runway 19, then decided to go around. The airplane drifted off the left side of the runway and collided with trees. In a written statement, the commercial pilot stated he flew over the airfield, and used the windsock to determine the wind direction and select the runway. He cleared 50-foot trees at the approach end of the runway, and brought the power to idle in order to descend. He was about 25 feet above the runway, when he realized there would not be enough runway remaining to land safely, so he initiated a go-around. A few seconds later he heard a noise that sounded like the "impact of tree tops." Winds recorded 27 minutes prior to the accident, at an airport 9 nautical miles south, were from 310 degrees magnetic, varying between 290 and 360, at 12 knots. An airport 27 miles to the east reported winds from 270 degrees magnetic at 8 knots, 26 minutes prior to the accident. An airport 26 miles to southwest reported winds from 280 degrees magnetic at 10 knots, 30 minutes prior to the accident.