UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-QSB/A

(Amendment No. 3)

þ Quarterly report under Section 13 or 15(d) of the Securities Exchange Act of 1934.

For the fiscal quarter ended June 30, 2007

OR

o Transition report under Section 13 or 15(d) of the Exchange Act.

For the transition period from                      to                     .

Commission file number 333-130663

FIRST UNITED ETHANOL, LLC

(Exact name of small business issuer as specified in its charter)

Georgia	20-2497196
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

4615 Back Nine Road, Pelham, Georgia 31779
(Address of principal executive offices)

(229) 522-2822
(Issuer’s telephone number)

Check whether the issuer: (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

þ Yes       o No

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

o Yes       þ No

State the number of shares outstanding for each of the issuer’s classes of common equity as of the latest practicable date: As of August 1, 2007 there were 76,610 units outstanding.

Transitional Small Business Disclosure Format (Check one): o Yes       þ No

Explanatory Note:

This Amendment No. 3 to the Quarterly Report on Form 10-QSB/A of First United Ethanol, LLC (the “Company”) for the quarter ended June 30, 2007, is being filed in furtherance of our application for confidential treatment by amending the exhibit list under Item 6 to state that portions of Exhibit 10.44 have been redacted and filed separately with the Securities and Exchange Commission pursuant to a request for confidential treatment.

Item 6. Exhibits

The following exhibits are filed as part of, or are incorporated by reference into, this report:

Exhibit			Method of
No.		Description	Filing
	10.42	2007 Membership Unit Option Plan adopted on April 11, 2007		10
	10.43	Change Order #1 to Sitework Contract dated May 11, 2007		11
	10.44	Letter Agreement for Design and Construction of the Water Pre-Treatment System and Fire Protection System dated June 13, 2007 with Fagen, Inc. +		12
	10.45	Contract with Southern Concrete Construction Company dated May 31, 2007		12
	31.1	Certificate pursuant to 17 CFR 240 15d-14(a)		*
	31.2	Certificate pursuant to 17 CFR 240 15d-14(a)		*
	32.1	Certificate pursuant to 18 U.S.C. Section 1350		*
	32.2	Certificate pursuant to 18 U.S.C. Section 1350		*

(7)	Incorporated by reference to Exhibit 99.1 in Form 8-K filed on January 23, 2007.
(8)	Incorporated by reference to Exhibit 99.1 and Exhibit 99.2 in Form 8-K filed on January 31, 2007.
(9)	Incorporated by reference to Exhibit 99.1 in Form 8-K filed on March 12, 2007.
(10)	Incorporated by reference to Exhibit 99.1 in Form 8-K filed on April 17, 2007.
(11)	Incorporated by reference to Exhibit 99.1 in Form 8-K filed on May 16, 2007.
(12)	Incorporated by reference to the exhibit of the same number in Form 10-QSB filed on August 14, 2007.
(*)	Filed herewith.
(+)	Portions of the exhibit have been redacted and filed separately with the Securities and Exchange Commission pursuant to a request for confidential treatment under Rule 406 of the Securities Act of 1933, as amended.

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	FIRST UNITED ETHANOL, LLC
Date: April 9, 2008	/s/ Thomas H. Dollar, II
	Thomas H. Dollar, II
	Chairman of the Board
Date: April 9, 2008	/s/ Lawrence Kamp
	Lawrence Kamp
	Chief Financial Officer

EXHIBIT INDEX

Exhibit			Method of
No.		Description	Filing
	10.42	2007 Membership Unit Option Plan adopted on April 11, 2007		10
	10.43	Change Order #1 to Sitework Contract dated May 11, 2007		11
	10.44	Letter Agreement for Design and Construction of the Water Pre-Treatment System and Fire Protection System dated June 13, 2007 with Fagen, Inc. +		12
	10.45	Contract with Southern Concrete Construction Company dated May 31, 2007		12
	31.1	Certificate pursuant to 17 CFR 240 15d-14(a)		*
	31.2	Certificate pursuant to 17 CFR 240 15d-14(a)		*
	32.1	Certificate pursuant to 18 U.S.C. Section 1350		*
	32.2	Certificate pursuant to 18 U.S.C. Section 1350		*

(7)	Incorporated by reference to Exhibit 99.1 in Form 8-K filed on January 23, 2007.
(8)	Incorporated by reference to Exhibit 99.1 and Exhibit 99.2 in Form 8-K filed on January 31, 2007.
(9)	Incorporated by reference to Exhibit 99.1 in Form 8-K filed on March 12, 2007.
(10)	Incorporated by reference to Exhibit 99.1 in Form 8-K filed on April 17, 2007.
(11)	Incorporated by reference to Exhibit 99.1 in Form 8-K filed on May 16, 2007.
(12)	Incorporated by reference to the exhibit of the same number in Form 10-QSB filed on August 14, 2007.
(*)	Filed herewith.
(+)	Portions of the exhibit have been redacted and filed separately with the Securities and Exchange Commission pursuant to a request for confidential treatment under Rule 406 of the Securities Act of 1933, as amended.