Sorry i forgot to put anything about a theme, yet another 'senior moment'!!
It's to do with treasure hunting, so i am think possibly where things could be hidden.
Yes i had all the 2 letter words, my line of thinking was the 4 letter words, could include either tree or gate or near, hoping this might help with some answers or ideas for me to work with.
Thanks in advance.
mallyh means has the puzzle setter given you those letters (meaning they will be right) or are they letters you have worked out - e.g. shaded letters from a solved crossword (as some of these may or may not be right)