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):  March 26, 2010


First United Corporation
(Exact name of registrant as specified in its charter)


Maryland
0-14237
52-1380770
(State or other jurisdiction of
(Commission file number)
(IRS Employer
incorporation or organization)
  
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 7.01.
Regulation FD Disclosure.

On March 26, 2010, First United Corporation (the “Corporation”) filed a definitive proxy statement in respect of its 2010 Annual Meeting of Shareholders.  When distributed to shareholders, the proxy statement will be accompanied by the Corporation’s annual letter to shareholders, a copy of which is furnished herewith as Exhibit 99.1.

The information contained in this Item 7.01 and in Exhibit 99.1 shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

ITEM 9.01. 
Financial Statements and Exhibits.
 
 
(d)
Exhibits.
 
99.1
Annual Letter to Shareholders (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.
 
 
FIRST UNITED CORPORATION
  
       
Dated:  March 26, 2010
By:
/s/ Carissa L. Rodeheaver  
    Carissa L. Rodeheaver  
    ExecutiveVice President and Chief Financial Officer  
       



 


 
 
 

EXHIBIT INDEX

Exhibit No.          Description

99.1                      Annual Letter to Shareholders (furnished herewith).