I enjoyed several parts of this story, and in particular the bit where the narrator got confused between himself as a former person and himself as a former tree. I liked the rope creaking for mood, but I think the foghorn was a little distracting; it kept popping up in the loop and drowning out a word or two in the quiet bits. There was one moment when the narrator mentions the foghorns, and the sound appeared right afterward, and that was nice, but I think it could otherwise have been clipped out to profitable effect.
The ending was kind of a letdown to me, but I know I've mentioned my dislike of Lovecraft pastiches before. At least no one actually *said* Shub-Niggurath or mentioned the Necronomicon explicitly. I feel like the story went on perhaps a paragraph or two too long after the reveal; I know the narrator is kind of circling in a psychic drain at that point, but I think he conveyed it well enough through the rest of the story and didn't really need to hammer the point home quite as thoroughly as was done. Still, overall, it was an enjoyable story, and an interesting perspective. (Who ships shoggoths internationally, anyway? Fedex?)