Elms

From Tolkien Gateway

Elms were tall trees that grew throughout the northern regions of Middle-earth. Treebeard especially noted the elm-woods of Ossiriand, to the east of Beleriand.[1] When Sam's cousin Hal said he saw a Tree-man or giant in the North Downs he said it was "as big as an elm tree", although no elms were growing there.[2]

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