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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001025894-02-000045.txt : 20020414
<SEC-HEADER>0001025894-02-000045.hdr.sgml : 20020414
ACCESSION NUMBER:		0001025894-02-000045
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20011214
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20020128

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TREESOURCE INDUSTRIES INC
		CENTRAL INDEX KEY:			0000797543
		STANDARD INDUSTRIAL CLASSIFICATION:	SAWMILLS, PLANNING MILLS, GENERAL [2421]
		IRS NUMBER:				930832150
		STATE OF INCORPORATION:			OR
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-16158
		FILM NUMBER:		02519274

	BUSINESS ADDRESS:	
		STREET 1:		10260 SW GREENBURG RD STE 900
		STREET 2:		P O BOX 5805
		CITY:			PORTLAND
		STATE:			OR
		ZIP:			97223-5805
		BUSINESS PHONE:		5032463440

	MAIL ADDRESS:	
		STREET 1:		10260 SW GREENBURG RD SUITE 900
		STREET 2:		P.O. BOX 5805
		CITY:			PORTLAND
		STATE:			OR
		ZIP:			97228-5805

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WTD INDUSTRIES INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>t_8ka201.txt
<DESCRIPTION>AMENDMENT TO CURRENT REPORT
<TEXT>
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                            -------------------------



                                   Form 8-K/A

                                 CURRENT REPORT



                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934



                                December 14, 2001
                  --------------------------------------------
                                 Date of Report
                        (Date of earliest event reported)



                           TREESOURCE INDUSTRIES, INC.
- --------------------------------------------------------------------------------
               (Exact Name of Registrant as Specified in Charter)

           Oregon                    0-16158                 93-0832150
- ----------------------------  ---------------------  ---------------------------
(State or Other Jurisdiction  (Commission File No.)        (IRS Employer
     of Incorporation)                                   Identification No.)

               595 S.E. Grand Ave., Suite 300, Portland, OR 97214
- --------------------------------------------------------------------------------
          (Address of principal executive offices, including Zip Code)

                                 (503) 246-3440
- --------------------------------------------------------------------------------
              (Registrant's telephone number, including area code)

<PAGE>
Item 7.  Financial Statements and Exhibits

         (c)      Exhibits

                  99.1               Letter from Moss Adams LLP























































                                                                          Page 1
<PAGE>



                                    SIGNATURE

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                     TREESOURCE INDUSTRIES, INC.



Dated:  January 28, 2002             By:   /s/ Jess R. Drake
                                         ---------------------------------------
                                             Jess R. Drake
                                             President, Chief Executive
                                             Officer, Secretary and Director










































                                                                          Page 2
<PAGE>



                                  EXHIBIT INDEX

     Exhibit Number                   Description
     --------------                   -----------

         99.1               Letter from Moss Adams LLP



















































                                                                          Page 3

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>t_8kax201.txt
<DESCRIPTION>LETTER FROM MOSS ADAMS LLP
<TEXT>

                                                                    Exhibit 99.1

                           [Moss Adams LLP letterhead]





January 25, 2002

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

We have read Item 4 of TreeSource Industries, Inc.'s Form 8-K dated January 22,
2002 and are in agreement with the statements contained in Item 4 therein.

Yours very truly,

/s/ Moss Adams LLP
Moss Adams LLP

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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