Tree Top Industries Inc. filed its 10-K on April 15, 2009 for the period ending December 31, 2008. In this report its auditor, Chisholm, Bierwolf & Nilson, LLC, gave an unqualified opinion expressing doubt that the company can continue as a going concern.

Tree Top Industries, Inc. said in a SEC 10-K/A filing, “We do not have sufficient capital to meet our cash requirements for the coming twelve months as we continue with our plan of securing customer relationships and developing requisite products. We intend to meet our cash requirements through sales of our products and plan to continue to generate sales leads through marketing. We will also attempt to raise additional capital through the sale of our common stock or through debt financing. We estimate that we will need between $150,000 and $200,000 annually to maintain our reporting obligations, we estimate that we will incur approximately $500,000 in marketing and sales costs during the next twelve months of operations and that our research and development costs will be approximately $100,000 during the next twelve months of operations. There is no guarantee that additional capital and/or debt financing will be available when and to the extent required, or that if available, it will be on acceptable terms. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. The "Going Concern Qualification" may make it substantially more difficult to raise capital.”

On 03/27/2009, Tree Top Industries, Inc. announced that they will be unable to file their next 10-K by the deadline required by the SEC.