<HTML>
<HEAD>
<TITLE>Filed by Bowne Pure Compliance</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV
style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">
<DIV style="font-size: 10pt">
<DIV
style="font-size: 1pt; width: 100%; border-bottom: black 2pt solid">&nbsp;</DIV>
<DIV
style="font-size: 1pt; width: 100%; border-bottom: black 1pt solid">&nbsp;</DIV>

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

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

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

<P style="font-size: 10pt" align="center"><B>Date of Report (Date of earliest
event reported): October 23, 2008</B>


<P style="font-size: 24pt" align="center"><B>United Community Banks,
Inc.<BR>
</B><FONT style="font-size: 10pt">(Exact name of registrant as
specified in its charter) </FONT>
<TABLE style="font-size: 10pt; text-align: center" cellspacing="0"
cellpadding="0" width="100%" border="0">

 <TR>
  <TD width="32%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="33%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="32%">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>Georgia</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>No. 0-21656</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>No. 58-180-7304</B></TD>
 </TR>
 <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>
 </TR>

</TABLE>
<TABLE style="font-size: 10pt; text-align: center" cellspacing="0"
cellpadding="0" width="100%" border="0">

 <TR>
  <TD width="49%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="49%">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>63 Highway 515, P.O. Box
398<BR>
Blairsville, Georgia<BR>
</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>30512</B></TD>
 </TR>
 <TR valign="top">
  <TD>(Address of Principal Executive Offices)</TD>
  <TD>&nbsp;</TD>
  <TD>(Zip Code)</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="center">Registrant&#8217;s telephone number,
including area code: <B>(706) 781-2265</B>
<TABLE style="font-size: 10pt; text-align: center" cellspacing="0"
cellpadding="0" width="30%" border="0">

 <TR>
  <TD width="100%">&nbsp;</TD>
 </TR>
 <TR>
  <TD style="border-bottom: #000000 1px solid" nowrap><B>Not
applicable<BR>
</B></TD>
 </TR>
 <TR>
  <TD nowrap>(Former name or former address if changed since last report.)</TD>
 </TR>

</TABLE>


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



<DIV
style="margin-top: 10pt; font-size: 1pt; width: 100%; border-bottom: black 1pt solid">&nbsp;</DIV>
<DIV
style="font-size: 1pt; width: 100%; border-bottom: black 2pt solid">&nbsp;</DIV>
</DIV>

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">1
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV
style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">
<!-- Begin Table Head -->

 <TR valign="bottom">
  <TD width="12%">&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="83%">&nbsp;</TD>
 </TR>
 <TR style="font-size: 10pt" valign="bottom">
  <TD nowrap align="left"><B>Item 2.02</B></TD>
  <TD>&nbsp;</TD>
  <TD nowrap align="left"><B>Results of Operation and Financial
Condition</B></TD>
 </TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
  <TD valign="top"><DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV></TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">&nbsp;</TD>
</TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">On October&nbsp;23, 2008, United Community
Banks, Inc. (the &#8220;Registrant&#8221;) issued a news release announcing its
financial results for the quarter ended September&nbsp;30, 2008 (the
&#8220;News Release&#8221;). The News Release, including financial schedules,
is attached as Exhibit&nbsp;99.1 to this report. In connection with issuing the
News Release, on October&nbsp;23, 2008 at 11:00&nbsp;a.m. EST, the Registrant
intends to hold a conference call/webcast to discuss the News Release.<BR>
<BR>
The presentation of the Registrant&#8217;s financial results included operating
performance measures, which are measures of performance determined by methods
other than in accordance with generally accepted accounting principles, or
GAAP. Management included non-GAAP operating performance measures because it
believes it is useful for evaluating the Registrant&#8217;s operations and
performance over periods of time, and uses operating performance measures in
managing and evaluating the Registrant&#8217;s business and intends to use it
in discussions about the Registrant&#8217;s operations and performance.
Operating performance measures exclude the effects of a special
$15&nbsp;million fraud related provision for loan losses recorded in the second
quarter of 2007, an additional $3&nbsp;million provision for loan losses
recorded in the fourth quarter of 2007, and $18&nbsp;million in fraud related
charge offs recorded in the fourth quarter of 2007 because management feels
that the events leading to the taking of the special provisions and charge offs
were isolated, non-recurring events and do not reflect overall trends in the
Registrant&#8217;s earnings. Management believes these non-GAAP performance
measures may provide users of the Registrant&#8217;s financial information with
a meaningful measure for assessing the Registrant&#8217;s financial results and
comparing those financial results to prior periods.<BR>
<BR>
Operating performance
measures should be viewed in addition to, and not as an alternative or
substitute for, the Registrant&#8217;s performance measures determined in
accordance with GAAP, and is not necessarily comparable to non-GAAP performance
measures that may be presented by other companies.</TD>
 </TR>

<TR><TD>&nbsp;</TD></TR>

 <TR valign="bottom">
  <TD valign="top">
<DIV
style="margin-left: 0px; text-indent: 0px"><B>Item&nbsp;9.01</B>&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left"><B>Financial Statements and Exhibits</B></TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">(a) Financial statements: None<BR>
(b)&nbsp;Pro forma financial information: None
<BR>(c)&nbsp;Exhibits:</TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;99.1 Press Release, dated October&nbsp;23,
2008</TD>
 </TR>
<!-- End Table Body -->

</TABLE>
</DIV>

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">2
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV
style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">

<P style="font-size: 10pt" align="center">SIGNATURES

<P style="font-size: 10pt" align="left">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.
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">
<!-- Begin Table Head -->

 <TR valign="bottom">
  <TD width="50%">&nbsp;</TD>
  <TD width="50%">&nbsp;</TD>
 </TR>
<!-- End Table Head -->

<!-- Begin Table Body -->
 <TR valign="bottom">
  <TD>&nbsp;</TD>
  <TD style="border-bottom: 1px solid #000000" valign="top" align="left"><B><I>/s/ Rex S. Schuette</I></B> </TD>
 </TR>

 <TR valign="bottom">
  <TD valign="top"><DIV style="margin-left: 0px; text-indent: 0px">October&nbsp;23, 2008 </DIV></TD>
  <TD valign="top" align="left">Rex S. Schuette<BR>Executive Vice President and <BR>
Chief Financial Officer </TD>
 </TR>
<!-- End Table Body -->

</TABLE>
</DIV>

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">3
</DIV>


<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV
style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">

<P style="font-size: 10pt" align="center"><B>EXHIBIT INDEX</B>






<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">
<!-- Begin Table Head -->

 <TR valign="bottom">
  <TD width="8%">&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="87%">&nbsp;</TD>
 </TR>
<!-- End Table Head -->

<!-- Begin Table Body -->

<TR><TD></TD></TR>

 <TR valign="bottom">
  <TD style="border-bottom: 1px solid #000000" valign="top" align="left"><B>Exhibit<BR>Number</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: 1px solid #000000" valign="bottom" align="center"><B>Description</B></TD>
</TR>



 <TR valign="bottom">
  <TD valign="top" align="left">99.1</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">Press Release, dated October&nbsp;23, 2008</TD>
 </TR>
</TABLE>
</div>

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">4
</DIV>
</BODY>
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "c76275e8vk.htm", "description": "FORM 8-K", "secsgml_size_bytes": 10709}]
{"company-data": {"conformed-name": "UNITED COMMUNITY BANKS INC", "cik": "0000857855", "assigned-sic": "6022", "irs-number": "581807304", "state-of-incorporation": "GA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-21656", "film-number": "081136279"}, "business-address": {"street1": "P O BOX 398, 59 HIGHWAY 515", "city": "BLAIRSVILLE", "state": "GA", "zip": "30512", "phone": "5818073041"}, "mail-address": {"street1": "P O BOX 398", "street2": "HIGHWAY 515", "city": "BLAIRSVILLE", "state": "GA", "zip": "30512"}, "former-company": {"former-conformed-name": "UNION BANCSHARES INC /GA/", "date-changed": "19600201"}}
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): October 23, 2008
United Community Banks,
Inc.
(Exact name of registrant as
specified in its charter)
Georgia
No. 0-21656
No. 58-180-7304
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
63 Highway 515, P.O. Box
398
Blairsville, Georgia
30512
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number,
including area code:
(706) 781-2265
Not
applicable
(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 2.02
Results of Operation and Financial
Condition
On October 23, 2008, United Community
Banks, Inc. (the "Registrant") issued a news release announcing its
financial results for the quarter ended September 30, 2008 (the
"News Release"). The News Release, including financial schedules,
is attached as Exhibit 99.1 to this report. In connection with issuing the
News Release, on October 23, 2008 at 11:00 a.m. EST, the Registrant
intends to hold a conference call/webcast to discuss the News Release.
The presentation of the Registrant's financial results included operating
performance measures, which are measures of performance determined by methods
other than in accordance with generally accepted accounting principles, or
GAAP. Management included non-GAAP operating performance measures because it
believes it is useful for evaluating the Registrant's operations and
performance over periods of time, and uses operating performance measures in
managing and evaluating the Registrant's business and intends to use it
in discussions about the Registrant's operations and performance.
Operating performance measures exclude the effects of a special
$15 million fraud related provision for loan losses recorded in the second
quarter of 2007, an additional $3 million provision for loan losses
recorded in the fourth quarter of 2007, and $18 million in fraud related
charge offs recorded in the fourth quarter of 2007 because management feels
that the events leading to the taking of the special provisions and charge offs
were isolated, non-recurring events and do not reflect overall trends in the
Registrant's earnings. Management believes these non-GAAP performance
measures may provide users of the Registrant's financial information with
a meaningful measure for assessing the Registrant's financial results and
comparing those financial results to prior periods.
Operating performance
measures should be viewed in addition to, and not as an alternative or
substitute for, the Registrant's performance measures determined in
accordance with GAAP, and is not necessarily comparable to non-GAAP performance
measures that may be presented by other companies.
Item 9.01
Financial Statements and Exhibits
(a) Financial statements: None
(b) Pro forma financial information: None
(c) Exhibits:
99.1 Press Release, dated October 23,
2008
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.
/s/ Rex S. Schuette
October 23, 2008
Rex S. Schuette
Executive Vice President and
Chief Financial Officer
EXHIBIT INDEX
Exhibit
Number
Description
99.1
Press Release, dated October 23, 2008