Unassociated Document
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K
CURRENT
REPORT
PURSUANT
TO SECTION 13 OR 15(d) OF THE
SECURITIES
EXCHANGE ACT OF 1934
Date
of
Report (Date of earliest event reported): May 10, 2007
First
United Corporation
(Exact
name of registrant as specified in its charter)
|
Maryland
|
0-14237
|
52-1380770
|
|
(State
or other jurisdiction of
incorporation
or organization)
|
(Commission
file number)
|
(IRS
Employer
Identification
No.)
|
19
South Second Street, Oakland, Maryland 21550
(Address
of principal executive offices) (Zip Code)
(301)
334-9471
(Registrant’s
telephone number, including area code)
N/A
(Former
Name or Former Address, if Changed Since Last Report)
Check
the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligations of the registrant under any of the following
provisions:
o Written
communications pursuant to Rule 425 under
the Securities Act (17 CFR 230.425)
o Soliciting
material pursuant to Rule 14a-12 under
the Exchange Act (17 CFR 240.14a-12)
o Pre-commencement
communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
ITEM
2.02. Results of Operation and Financial Condition.
The
information required by this item is incorporated herein by reference to Item
7.01 of this report.
ITEM
7.01. Regulation FD Disclosure.
On
May
10, 2007, First United Corporation (the “Corporation”) issued a press release
reporting that the Corporation has decided to rescind its previously-announced
early adoption of Statement of Financial Accounting Standards No. 159 and
Statement of Financial Accounting Standards No. 157. The press release is
furnished herewith as Exhibit 99.1.
Because
of this decision, the Corporation filed a Form 12b-25 with the Securities and
Exchange Commission to announce that it would not be able to file its Quarterly
Report on Form 10-Q for the three months ended March 31, 2007 by the due date.
The Corporation does, however, expect to file its quarterly report by May 15,
2007 and, accordingly, that its quarterly report will be deemed to have been
timely filed.
ITEM
9.01. Financial Statements and Exhibits.
(c) Exhibit
99.1 Press
Release dated May 10, 2007 (furnished herewith).
SIGNATURES
Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on its behalf
by
the undersigned, thereunto duly authorized.
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|
| |
FIRST
UNITED
CORPORATION |
|
|
|
| Dated:
May 11, 2007 |
By: |
/s/ Carissa
L. Rodeheaver |
| |
Carissa
L. Rodeheaver
Senior
Vice President/CFO
|
| |
|
EXHIBIT
INDEX
| Exhibit |
Description |
| |
|
| 99.1 |
Press Release dated May 10, 2007 (furnished
herewith) |