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 2, 2005


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)
 

ITEM 2.02. Results of Operation and Financial Condition.

On May 2, 2005, First United Corporation (the “Corporation”) issued a press release describing the Corporation’s financial results for the quarter ended March 31, 2005, a copy of which is furnished herewith as Exhibit 99.1.

The information contained in this Item 2.02 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.

(c)  Exhibit 99.1  Press Release dated May 2, 2005 (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: May 4, 2005 By:   /s/ Robert W. Kurtz
 
Robert W. Kurtz
  President and CFO
 
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EXHIBIT INDEX

Exhibit
Description
   
99.1
Press release dated May 2, 2005 (furnished herewith)