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<TITLE>Filed by Bowne Pure Compliance</TITLE>
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<P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
<FONT style="font-size: 12pt">Washington, D.C. 20549
</FONT></B>

<P align="center" style="font-size: 18pt"><B>FORM 8-K</B>

<P align="center" style="font-size: 12pt"><B>CURRENT REPORT<BR>
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</B>

<P align="center" style="font-size: 10pt"><B>Date of Report (Date of earliest event reported): August 20, 2008</B>

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<P align="center" style="font-size: 24pt"><B>FIRST UNITED ETHANOL, LLC<BR></B>
<FONT style="font-size: 10pt">(Exact name of registrant as specified in its charter)
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    <TD width="32%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
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    <TD style="border-bottom: 1px solid #000000"><B>Georgia</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>000-53039</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>20-2497196</B></TD>
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<TR valign="top">
    <TD>(State or other Jurisdiction of Incorporation)</TD>
    <TD>&nbsp;</TD>
    <TD>(Commission File Number)</TD>
    <TD>&nbsp;</TD>
    <TD>(IRS Employer Identification No.)</TD>
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    <TD width="49%">&nbsp;</TD>
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    <TD width="49%">&nbsp;</TD>
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    <TD style="border-bottom: 1px solid #000000"><B>4615 Back Nine Road, Pelham, Georgia<BR></B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>31779</B></TD>
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<TR valign="top">
    <TD>(Address of Principal Executive Offices)</TD>
    <TD>&nbsp;</TD>
    <TD>(Zip Code)</TD>
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<P align="center" style="font-size: 10pt">Registrant&#146;s telephone number, including area code: <B>(229) 522-2822</B>


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<TR>
    <TD nowrap>(Former name or former address if changed since last report.)</TD>
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<P align="left" style="font-size: 10pt">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant
under any of the following provisions:

<P align="left" style="font-size: 10pt">
<FONT face="Wingdings">&#111;</FONT> Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<BR>


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<P align="center" style="font-size: 10pt; display: none">1
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<P align="justify" style="font-size: 10pt"><B>Item&nbsp;1.01 Entry into a Material Definitive Agreement.</B>


<P align="justify" style="font-size: 10pt"><B><I>Paving Agreement with The Scruggs Company</I></B>


<P align="justify" style="font-size: 10pt; text-indent: 4%">Southwest
Georgia Ethanol, LLC (&#147;Southwest Georgia&#148;) was created as a wholly owned subsidiary of First United Ethanol, LLC
(&#147;First United&#148;) for the special purpose of holding the property and assets of First United, collectively referred to
as FUEL. On August&nbsp;20, 2008, FUEL entered into a paving agreement (the &#147;Agreement&#148;) with The Scruggs Company
(&#147;Scruggs&#148;), effective as of August&nbsp;19, 2008. Pursuant to the Agreement, Scruggs will pave the roads at FUEL&#146;s ethanol
plant site located in Mitchell County, Georgia (&#147;paving work&#148;). The contract price for the paving work is
approximately $1,323,000. The paving work will commence on or before a date to be specified in a written notice to
proceed provided by FUEL. The paving work is to be completed within 45 calendar days from the notice to proceed date.
Upon written notice to Scruggs, FUEL may, without cause, terminate this Agreement. In the event of termination,
Scruggs shall immediately stop the paving work, follow FUEL&#146;s instructions regarding shutdown and termination
procedures and strive to minimize any further costs.


<P align="justify" style="font-size: 10pt"><B>Item&nbsp;9.01 Financial Statements and Exhibits</B>


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    <TD width="3%" nowrap align="left">(a)</TD>
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    <TD><DIV style="text-align: justify">None.</DIV></TD>
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    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">None.</DIV></TD>
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    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">None.</DIV></TD>
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    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>Exhibit&nbsp;No.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Description</B></DIV></TD>
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    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">99.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Paving Agreement between The Scruggs Company and Southwest Georgia Ethanol,
LLC, a wholly owned subsidiary of First United Ethanol, LLC.</DIV></TD>
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<P align="center" style="font-size: 10pt"><B>SIGNATURES</B>



<P align="justify" style="font-size: 10pt; text-indent: 4%">Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to
be signed on its behalf by the undersigned hereunto duly authorized.

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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">FIRST UNITED ETHANOL, LLC</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><U>August&nbsp;26, 2008</U>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><U>/s/ Murray L. Campbell&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Date
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Murray L. Campbell, Chief Executive Officer</TD>
</TR>
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<P align="center" style="font-size: 10pt">2



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{"company-data": {"conformed-name": "FIRST UNITED ETHANOL LLC", "cik": "0001346222", "assigned-sic": "2860", "irs-number": "202497196", "state-of-incorporation": "GA", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-53039", "film-number": "081039609"}, "business-address": {"street1": "4615 BACK NINE ROAD", "city": "PELHAM", "state": "GA", "zip": "31779", "phone": "2295222822"}, "mail-address": {"street1": "P.O. BOX 386", "city": "CAMILLA", "state": "GA", "zip": "31730"}}
Filed by Bowne Pure Compliance
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): August 20, 2008
FIRST UNITED ETHANOL, LLC
(Exact name of registrant as specified in its charter)
Georgia
000-53039
20-2497196
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
4615 Back Nine Road, Pelham, Georgia
31779
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number, including area code:
(229) 522-2822
(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 obligation 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 1.01 Entry into a Material Definitive Agreement.
Paving Agreement with The Scruggs Company
Southwest
Georgia Ethanol, LLC ("Southwest Georgia") was created as a wholly owned subsidiary of First United Ethanol, LLC
("First United") for the special purpose of holding the property and assets of First United, collectively referred to
as FUEL. On August 20, 2008, FUEL entered into a paving agreement (the "Agreement") with The Scruggs Company
("Scruggs"), effective as of August 19, 2008. Pursuant to the Agreement, Scruggs will pave the roads at FUEL's ethanol
plant site located in Mitchell County, Georgia ("paving work"). The contract price for the paving work is
approximately $1,323,000. The paving work will commence on or before a date to be specified in a written notice to
proceed provided by FUEL. The paving work is to be completed within 45 calendar days from the notice to proceed date.
Upon written notice to Scruggs, FUEL may, without cause, terminate this Agreement. In the event of termination,
Scruggs shall immediately stop the paving work, follow FUEL's instructions regarding shutdown and termination
procedures and strive to minimize any further costs.
Item 9.01 Financial Statements and Exhibits
(a)
None.
(b)
None.
(c)
None.
(d)
Exhibit No.              Description
99.1
Paving Agreement between The Scruggs Company and Southwest Georgia Ethanol,
LLC, a wholly owned subsidiary of First United Ethanol, LLC.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to
be signed on its behalf by the undersigned hereunto duly authorized.
FIRST UNITED ETHANOL, LLC
August 26, 2008
/s/ Murray L. Campbell
Date
Murray L. Campbell, Chief Executive Officer
2