COVER 9 filename9.htm

Gordon Feinblatt LLC

Attorneys at Law

Andrew D. Bulgin

410-576-4280

Fax 410-576-4196

abulgin@gfrlaw.com

Attorneys at Law

233 East Redwood Street

Baltimore, Maryland

21202-3332

410-576-4000

www.gfrlaw.com

November 7, 2016

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:

First United Corporation

Registration Statement on Form S-1

Dear Sir or Madam:

On behalf of First United Corporation (the “Company”), we hereby transmit for filing the Company’s Registration Statement on Form S-1.

Should you have any questions, please contact the undersigned at (410) 576-4280.

Attachment