<HTML>
<HEAD>
<TITLE>Form 8-K</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): April 1, 2009</B>



<P style="font-size: 24pt" align="center"><B>FIRST UNITED ETHANOL,
LLC<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>000-53039</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>20-2497196</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>4433 Lewis B. Collins Road,
Pelham, Georgia<BR>
</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>31779</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>(229) 522-2822</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>&nbsp;</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">

<P style="font-size: 10pt" align="justify"><B>Item&nbsp;4.01 Changes in
Registrant&#8217;s Certifying Accountant.</B>

<P style="font-size: 10pt" align="justify">On April&nbsp;1, 2009, First United
Ethanol, LLC (the &#8220;Company&#8221;) decided to change its independent
registered public accountants, and accordingly dismissed Hein &amp; Associates
LLP (&#8220;Hein&#8221;). Hein&#8217;s reports on the Company&#8217;s financial
statements from the Company&#8217;s inception, including the past two years,
did not contain an adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope, or accounting principles.

<P style="font-size: 10pt" align="justify">The decision to change independent
registered public accountants was recommended and approved by the
Company&#8217;s audit committee.

<P style="font-size: 10pt" align="justify">There were no disagreements with
Hein on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which if not resolved to
Hein&#8217;s satisfaction would have caused it to make reference to the subject
matter of the disagreement in connection with its report.

<P style="font-size: 10pt" align="justify">The Company has provided Hein with
the contents of this current report on Form 8-K and has requested that Hein
furnish a letter addressed to the Securities and Exchange Commission stating
whether it agrees with the statements made by the Company in this report, and
if not, stating the respects in which it does not agree. A copy of the letter
from Hein to the Securities and Exchange Commission is filed as
Exhibit&nbsp;16.1 hereto.

<P style="font-size: 10pt" align="justify">On April&nbsp;1, 2009, the
audit committee approved the engagement of McGladrey &amp; Pullen,
LLP (&#147;McGladrey&#148;) as the Company&#146;s independent registered public
accounting firm for the year ending December&nbsp;31, 2009 subject to
McGladrey&#146;s completion of its client acceptance process. On
April&nbsp;3, 2009, McGladrey informed the Company that they had
completed this process.



<P style="font-size: 10pt" align="justify">During the years ended September&nbsp;30, 2007 and September&nbsp;30, 2008 and through April&nbsp;1, 2009, neither the Company nor
anyone on its behalf has consulted McGladrey with respect to either (i)&nbsp;the application of accounting principles to a
specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the
Company&#146;s financial statements, and neither a written report nor oral advice was provided to the Company that McGladrey
concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or
financial reporting issue; or (ii)&nbsp;any matter that was either the subject of a disagreement (as defined in Item
304(a)(1)(iv) of Regulation&nbsp;S-K and the related instructions to Item&nbsp;304 of Regulation&nbsp;S-K) or a reportable event (as
defined in Item&nbsp;304(a)(1)(v) of Regulation&nbsp;S-K).




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

<P style="font-size: 10pt" align="justify">(d)&nbsp;Exhibits

<P style="font-size: 10pt" align="justify">16.1 Letter from Hein &amp;
Associates LLP dated as of April&nbsp;6, 2009.

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

<P style="font-size: 10pt; text-indent: 4%" align="justify">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="8%">&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="18%">&nbsp;</TD>
  <TD width="14%">&nbsp;</TD>
  <TD width="55%">&nbsp;</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>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">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 valign="top" align="left">&nbsp;</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">&nbsp;</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">April&nbsp;6, 2009 </TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">/s/ Lawrence Kamp</TD>
 </TR>
 <TR style="font-size: 1px">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD style="border-top: #000000 1px solid" valign="top" align="left">&nbsp;
</TD>
  <TD>&nbsp;</TD>
  <TD style="border-top: #000000 1px solid" 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">Date </TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">Lawrence Kamp, 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">2
</DIV>
</BODY>
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "c83538e8vk.htm", "description": "FORM 8-K", "secsgml_size_bytes": 9936}]
{"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": "09734073"}, "business-address": {"street1": "4433 LEWIS B. COLLINS ROAD", "city": "PELHAM", "state": "GA", "zip": "31779", "phone": "2295222822"}, "mail-address": {"street1": "4433 LEWIS B. COLLINS ROAD", "city": "PELHAM", "state": "GA", "zip": "31779"}}
Form 8-K
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): April 1, 2009
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.)
4433 Lewis B. Collins 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 4.01 Changes in
Registrant's Certifying Accountant.
On April 1, 2009, First United
Ethanol, LLC (the "Company") decided to change its independent
registered public accountants, and accordingly dismissed Hein & Associates
LLP ("Hein"). Hein's reports on the Company's financial
statements from the Company's inception, including the past two years,
did not contain an adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope, or accounting principles.
The decision to change independent
registered public accountants was recommended and approved by the
Company's audit committee.
There were no disagreements with
Hein on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which if not resolved to
Hein's satisfaction would have caused it to make reference to the subject
matter of the disagreement in connection with its report.
The Company has provided Hein with
the contents of this current report on Form 8-K and has requested that Hein
furnish a letter addressed to the Securities and Exchange Commission stating
whether it agrees with the statements made by the Company in this report, and
if not, stating the respects in which it does not agree. A copy of the letter
from Hein to the Securities and Exchange Commission is filed as
Exhibit 16.1 hereto.
On April 1, 2009, the
audit committee approved the engagement of McGladrey & Pullen,
LLP ("McGladrey") as the Company's independent registered public
accounting firm for the year ending December 31, 2009 subject to
McGladrey's completion of its client acceptance process. On
April 3, 2009, McGladrey informed the Company that they had
completed this process.
During the years ended September 30, 2007 and September 30, 2008 and through April 1, 2009, neither the Company nor
anyone on its behalf has consulted McGladrey with respect to either (i) the application of accounting principles to a
specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the
Company's financial statements, and neither a written report nor oral advice was provided to the Company that McGladrey
concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or
financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item
304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) or a reportable event (as
defined in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01 Financial
Statements and Exhibits.
(d) Exhibits
16.1 Letter from Hein &
Associates LLP dated as of April 6, 2009.
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
April 6, 2009
/s/ Lawrence Kamp
Date
Lawrence Kamp, Chief Financial Officer