On November 9, 2003, at 1530 eastern standard time, a Cessna 172N, N738UL, was substantially damaged when it impacted trees during takeoff from Simpson Airport (9W3), Philippi, West Virginia. The certificated private pilot and pilot-rated passenger were not injured. Visual meteorological conditions prevailed, and no flight plan was filed for the personal flight conducted under 14 CFR Part 91. According to the private pilot, he performed a short-field takeoff from runway 19 at Simpson. He rotated the airplane at an airspeed of 60 knots, about 1,300 feet from the approach end of the runway. During the initial climb out, the airplane impacted the tops of 40-foot-tall trees, which were about 200 feet from the departure end of the runway. The airplane became inverted and descended through the trees. The airplane came to rest "a few" feet from the ground, inverted, suspended in a tree. The pilot stated that he was aware of the trees prior to takeoff, and he experienced no mechanical malfunctions with the airplane. He reported 423 hours of total flight experience, 60 of which were in make and model. According to the Northeast U.S. Airport/Facility Directory, runway 19 was a 1,500-foot long, 100-foot wide, turf strip. A notation of "Trees" was listed under remarks for runway 19. Interpolation of the Takeoff Distance Chart in the Cessna 172N Pilot's Operating Handbook, revealed that at a weight of 2100 lbs, 1,000 feet pressure altitude, temperature of 10 degrees Celsius, and a tailwind component of 5 knots, the calculated takeoff distance required was 1,685 feet, for operations on a dry, grass runway. The weather reported at Clarksburg, WV, 10 miles to the northwest of Philippi, at 1453, included wind from 340 degrees at 6 knots, 10 miles visibility, clear skies, temperature 46 degrees Fahrenheit, dew point 23 degrees Fahrenheit, and altimeter setting of 30.53 inches Hg.