<SEC-DOCUMENT>0001104659-20-069764.txt : 20200716
<SEC-HEADER>0001104659-20-069764.hdr.sgml : 20200716
<ACCEPTANCE-DATETIME>20200604135655
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-20-069764
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20200604

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST UNITED CORP/MD/
		CENTRAL INDEX KEY:			0000763907
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				521380770
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		19 S SECOND ST
		CITY:			OAKLAND
		STATE:			MD
		ZIP:			21550
		BUSINESS PHONE:		3013349471

	MAIL ADDRESS:	
		STREET 1:		19 S SECOND ST
		CITY:			OAKLAND
		STATE:			MD
		ZIP:			21550
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="margin: 0">&nbsp;<IMG SRC="image_001.jpg" ALT=""></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Lawrence S. Elbaum lelbaum@velaw.com</FONT></P>

<P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">Tel +1.212.237.0084 Fax +1.917.849.5379</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">June 4, 2020</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Nicholas P. Panos</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Senior Special Counsel</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Mergers and Acquisitions</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">Washington, D.C. 20549-3561</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">Re:</TD><TD>First United Corporation<BR>
DEFA14A filed by First United Corporation<BR>
Filed June 2, 2020<BR>
File No. 000-14237</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Panos:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Set forth below is
the response of First United Corporation (the &ldquo;<B><I>Corporation</I></B>&rdquo;) to a comment received from the staff of
the Division of Corporation Finance (the &ldquo;<B><I>Staff</I></B>&rdquo;) of the Securities and Exchange Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;)
by letter, dated June 2, 2020, with respect to its letter to shareholders, filed under cover of Schedule 14A with the Commission
on June 2, 2020, File No. 000-14237, (the &ldquo;<B><I>Letter to Shareholders</I></B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For your convenience,
the response is prefaced by the exact text of the Staff&rsquo;s comment in bold, italicized text. Unless otherwise specified, all
capitalized terms used but not defined herein have the same meanings as in the Letter to Shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0.5in; text-align: justify"><B><I>Notwithstanding the
fact the registrant purportedly is sending a letter advising shareholders of the change in the location and format of the annual
meeting, the definitive proxy statement filed on April 17, 2020 represented a different location and format. To the extent the
location and format published in the definitive proxy statement is considered a material fact, the definitive proxy statement needs
to be amended in order to reflect this change and ensure compliance with Rule 14a-9. The cover page of any supplement to the definitive
proxy statement should be designated as &ldquo;Amendment No. 1&rdquo; and the box referring to the &ldquo;Definitive Proxy Statement&rdquo;
should be checked. In addition, the EDGAR header tag &ldquo;DEFR14A&rdquo; should be used. See 17 CFR &sect;232.301 within Regulation
S-T.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 58%; padding-right: 5.75pt"><P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Vinson
 &amp; Elkins LLP Attorneys at Law&nbsp;</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 8pt">Austin
Dallas Dubai Hong Kong Houston London New York&nbsp;</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 8pt">Richmond
        Riyadh San Francisco Tokyo Washington</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></P></TD>
    <TD STYLE="width: 42%; padding-right: 5.75pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">1114 Avenue of the Americas</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">32<SUP>nd</SUP> Floor<BR>
        New York, NY 10036</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Tel</B> +1.212.237.0000
        <B>Fax</B> +1.212.237.0100 <B>velaw.com</B></FONT></P></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

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    <TD STYLE="width: 16%; padding-right: 5.75pt; text-align: justify; font-size: 10pt"><IMG SRC="image_002.jpg" ALT="" STYLE="height: 15pt; width: 38.25pt"></TD>
    <TD STYLE="width: 84%; padding-right: 5.75pt; padding-bottom: 12pt; text-align: right; font-size: 10pt"><FONT STYLE="font-size: 8pt"><B>Securities
    and Exchange Commission</B>&nbsp;&nbsp;&nbsp;June 4, 2020&nbsp;&nbsp;&nbsp;Page 2</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><U>RESPONSE</U>: The
Corporation respectfully advises the Staff that it filed the Letter to Shareholders in reliance on the Staff&rsquo;s guidance for
conducting shareholder meetings in light of COVID-19 concerns, issued on April 7, 2020 (the &ldquo;<B><I>April Guidance</I></B>&rdquo;).
The Corporation did not file materials consistent with the April Guidance prior to June 2, 2020 because the Corporation is a Maryland
corporation, and the State of Maryland did not disclose the position it would take on the matter of public gatherings in June 2020
until May 27, 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On May 27, 2020, the
Governor of the State of Maryland issued Executive Order Number 20-05-27-01 (the &ldquo;<B><I>Executive Order</I></B>&rdquo;),
prohibiting, among other things, gatherings and events of more than ten people at all locations and venues in Maryland until after
termination of the state of emergency and the proclamation of the catastrophic health emergency has been rescinded. In response
to this information, the Corporation proceeded with changing the format of the Annual Meeting to a virtual-only meeting and, consistent
with the Corporation&rsquo;s interpretation of the April Guidance, publicly announced this change in the Letter to Shareholders
four business days following the Executive Order.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In addition, the Corporation&rsquo;s
definitive proxy statement, filed with the Commission on April 17, 2020 (the &ldquo;<B><I>Definitive Proxy Statement</I></B>&rdquo;)
contemplates the possibility that the Annual Meeting would be held by means of remote communication and provides the methods by
which an announcement of this change would be made. It has also elected to mail the Letter to Shareholders to its security holders
as of the record date of the Annual Meeting. The Corporation is highly confident that it has provided notice sufficiently in advance
of the Annual Meeting and that such security holders have been noticed of the change in location of the Annual Meeting in a timely
manner. As a result, the Corporation does not believe that the Definitive Proxy Statement needs to be amended in order to reflect
the change to the Annual Meeting that was described in the Letter to Shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.05in 0pt 0; text-align: justify; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#9;*&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&#9;&nbsp;&nbsp;&nbsp;&nbsp;&#9;*<BR STYLE="clear: both"></P>

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    <TD STYLE="padding-right: 5.75pt; text-align: justify; font-size: 10pt; width: 16%"><IMG SRC="image_002.jpg" ALT="" STYLE="height: 15pt; width: 38.25pt"></TD>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; text-align: right; font-size: 10pt; width: 84%"><FONT STYLE="font-size: 8pt"><B>Securities
    and Exchange Commission</B>&nbsp;&nbsp;&nbsp;June 4, 2020&nbsp;&nbsp;&nbsp;Page 3</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Please contact me directly
at (212) 237-0084 with any questions that you have with respect to the foregoing or if any additional supplemental information
is required by the Staff.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6in; text-align: justify">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6in"><U>/s/ Lawrence S. Elbaum&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#9;</U><BR>
Lawrence S. Elbaum</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>

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