Possible Clues:

• They're the first of the last that gets in 32 across
• They come at first and in it at first
• Tree carvings, perhaps
• One's letters
• it could be for the Irish Times
• Letters for three eyes, by the sound of it, with a slant
• Signs of single Italians moving, leaving area
• In it with a torn sail they can come first
• Such letters give one a start, namely
• They come at the start, being in it at the start