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<title>First Farmers Form 8-K</title>


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<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b>UNITED STATES</b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b>SECURITIES AND EXCHANGE
COMMISSION</b></p>

<p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b>
<font size="2">Washington, D.C. 20549</font></b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>______________________________</p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b>FORM 8-K</b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b>CURRENT REPORT</b></p>

<p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b>
<font size="2">Pursuant to Section 13 or 15(d)
of The Securities Exchange Act of 1934</font></b></p>

<p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>
<font size="2">Date of Report (Date of earliest
event reported):&nbsp; March 18, 2013 (March 15, 2013)</font></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>______________________________</p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b>FIRST FARMERS AND MERCHANTS CORPORATION</b></p>

<p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>
<font size="2">(Exact name of registrant as
specified in its charter)</font></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:justify'>&nbsp;</p>

<table class=MsoNormalTable border=0 cellpadding=0
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  <td width="30%" valign=top style='border-left:medium none; border-right:medium none; border-top:medium none; border-bottom:1.0pt solid windowtext; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b>
	<font size="2">Tennessee</font></b></p>
  </td>
  <td width="5%" valign=top style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b>
	<font size="2">&nbsp;</font></b></p>
  </td>
  <td valign=top style='border-left:medium none; border-right:medium none; border-top:medium none; border-bottom:1.0pt solid windowtext; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b>
	<font size="2">000-10972</font></b></p>
  </td>
  <td width="5%" valign=top style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>&nbsp;</p>
  </td>
  <td width="30%" valign=top style='border-left:medium none; border-right:medium none; border-top:medium none; border-bottom:1.0pt solid windowtext; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b>
	<font size="2">62-1148660</font></b></p>
  </td>
  <td style='border:none;padding:0in 0in 0in 0in'><p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;'>&nbsp;</td>
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  <p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>
	<font size="2">(State or other jurisdiction
  of incorporation)</font></p>
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  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>&nbsp;</p>
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  <p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>
	<font size="2">(Commission File Number)</font></p>
  </td>
  <td width="5%" valign=top style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>&nbsp;</p>
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  <p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>
	<font size="2">(IRS Employer Identification
  No.)</font></p>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:justify'>&nbsp;</p>
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  <td style='border:none;padding:0in 0in 0in 0in'><p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;'>&nbsp;</td>
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  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:justify'>&nbsp;</p>
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  <td colspan=3 valign=top style='border-left:medium none; border-right:medium none; border-top:medium none; border-bottom:1.0pt solid windowtext; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b>
	<font size="2">816 South Garden Street</font></b></p>
  <p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b>
	<font size="2">Columbia, Tennessee</font></b></p>
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  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>&nbsp;</p>
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  <td colspan=3 valign=top style='border-left:medium none; border-right:medium none; border-top:medium none; border-bottom:1.0pt solid windowtext; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b>
	<font size="2">&nbsp;</font></b></p>
  <p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b>
	<font size="2">38402-1148</font></b></p>
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  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:justify'>&nbsp;</p>
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  <p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>
	<font size="2">(Address of principal
  executive offices)</font></p>
  </td>
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  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>&nbsp;</p>
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  <p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>
	<font size="2">(Zip Code)</font></p>
  </td>
  <td colspan=2 valign=top style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:justify'>&nbsp;</p>
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<p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>
<font size="2">Registrant&#146;s telephone number,
including area code </font> <u><font size="2">&nbsp;&nbsp;&nbsp;</font><b><font size="2">(931) 388-3145&nbsp;&nbsp;&nbsp;
</font> </b></u></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>&nbsp;</p>

<p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:justify'>
<font size="2">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:</font></p>

<p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:justify'>
<font size="2" face="Wingdings">o</font><font size="2">&nbsp;&nbsp; Written communications pursuant to Rule 425
under the Securities Act (17 CFR 230.425)</font></p>

<p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:justify'>
<font size="2" face="Wingdings">o</font><font size="2">&nbsp;&nbsp; Soliciting material pursuant to Rule 14a-12
under the Exchange Act (17 CFR 240.14a-12)</font></p>

<p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:justify'>
<font size="2" face="Wingdings">o</font><font size="2">&nbsp; Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></p>

<p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext;text-align:justify'>
<font size="2" face="Wingdings">o</font><font size="2">&nbsp; Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:justify'>&nbsp;</p>

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<p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman","serif";color:windowtext'>
<b><font size="2">Section
4 &#150; Matters Related to Accountants and Financial Statements</font></b></p>

<p style='mso-style-name:lhb;margin-right:0in;margin-left:0in;text-align:justify;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:left;page-break-after:auto'>
<b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Item
4.02(a).&nbsp; Non-Reliance on Previously Issued Financial Statements or a Related
Audit Report or Completed Interim Review.</b></p>

<p style='mso-style-name:lhb;margin-right:0in;margin-left:0in;text-align:justify;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;font-weight:bold;page-break-after:auto'>&nbsp;</p>

<p style='mso-style-name:lhb;margin-right:0in;margin-left:0in;text-align:justify;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:left;page-break-after:auto'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The principal business of First Farmers and
Merchants Corporation (the &#147;Corporation&#148;) is conducted through its wholly owned
subsidiary, First Farmers and Merchants Bank (the &#147;Bank&#148;).&nbsp; On March 15, 2013,
the audit committee of the Bank&#146;s board of directors (the &#147;Audit Committee&#148;)
concluded, based on the recommendation of the Corporation&#146;s management, that
the Corporation&#146;s financial statements at December 31, 2011 and 2010 and for
the years ended December 31, 2011, 2010 and 2009 (the &#147;Financial Statements&#148;) included
in the Corporation&#146;s Annual Report on Form 10-K for the year ended December 31,
2011 filed with the Securities and Exchange Commission on March 13, 2012 (the
&#147;2011 Form 10-K&#148;), should be restated to correct errors in accounting for the
Corporation&#146;s defined benefit post-retirement healthcare plan and the
amortization of FDIC pre-paid insurance. &nbsp;Accordingly, the Audit Committee
concluded that the Financial Statements and related financial information
included in the 2011 Form 10-K should not be relied on. &nbsp;The Corporation
intends to file an amendment to the 2011 Form 10-K to correct these errors as
soon as reasonably practicable.</p>

<p style='mso-style-name:lhb;margin-right:0in;margin-left:0in;text-align:justify;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:left;page-break-after:auto'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The facts requiring the restatement of the
Financial Statements were identified during the Corporation&#146;s year-end
financial review in consultation with BKD LLP (&#147;BKD&#148;), the independent
registered public accounting firm engaged by the Corporation to audit the consolidated
financial statements of the Corporation and its subsidiaries for the year ended
December 31, 2012. &nbsp;&nbsp;&nbsp;</p>

<p style='mso-style-name:lhb;margin-right:0in;margin-left:0in;text-align:justify;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:left;page-break-after:auto'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Corporation&#146;s management has discussed
the matters disclosed in this Current Report on Form 8-K with representatives
of BKD and KraftCPAs PLLC, the independent registered public accounting firm
for the Corporation and its subsidiaries for the years ended December 31, 2009,
2010 and 2011.&nbsp; The Audit Committee has discussed the matters disclosed in this
Current Report on Form 8-K with representatives of BKD. </p>

<p style='mso-style-name:lhb;margin-right:0in;margin-left:0in;text-align:justify;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:left;page-break-after:auto'><i>&nbsp;</i></p>

<p style='mso-style-name:lhb;margin-right:0in;margin-left:0in;text-align:justify;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:left;page-break-after:auto'><i>This Current Report on Form 8-K may contain
&#147;forward-looking statements&#148; within the meaning of the Private Securities
Litigation Reform Act of 1995. These statements are based on the current beliefs
and expectations of the Corporation&#146;s management and are subject to significant
risks and uncertainties. Actual results may differ from those set forth in the
forward-looking statements. Factors that could cause the Corporation&#146;s actual
results to differ materially from those described in the forward-looking
statements can be found in the Corporation&#146;s Annual Reports on Form 10-K, which
have been filed with the Securities and Exchange Commission and are available
on the Corporation&#146;s website (www.myfirstfarmers.com) and on the Securities and
Exchange Commission&#146;s website (www.sec.gov). The Corporation does not undertake
to update the forward-looking statements to reflect the impact of circumstances
or events that may arise after the date of the forward-looking statements.</i></p>

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<font size="2">SIGNATURES</font></b></p>

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<font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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.</font></p>

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			<td> <b><font size="2">FIRST
FARMERS AND MERCHANTS CORPORATION</font></b></td>
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			<td>&nbsp;</td>
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<font size="2">By:&nbsp;&nbsp;
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<u><font size="2">/s/ PATRICIA P. BEARDEN&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
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margin-bottom:.0001pt;text-align:justify'><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Patricia P. Bearden</font></p>

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<p style='margin-right:0in;font-family:"Times New Roman","serif";color:windowtext;margin-top:0in;margin-right:0in;margin-bottom:0in;
margin-bottom:.0001pt;text-align:justify'><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasurer</font></p>

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<font size="2">Date:&nbsp; March 18, 2013</font></p>

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[{"type": "8-K", "sequence": "1", "filename": "esff8k.htm", "secsgml_size_bytes": 25538}]
{"company-data": {"conformed-name": "FIRST FARMERS & MERCHANTS CORP", "cik": "0000703329", "assigned-sic": "6022", "irs-number": "621148660", "state-of-incorporation": "TN", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-10972", "film-number": "13697362"}, "business-address": {"street1": "816 S GARDEN ST", "city": "COLUMBIA", "state": "TN", "zip": "38402", "phone": "931-388-3145"}, "mail-address": {"street1": "816 S GARDEN ST", "city": "COLUMBIA", "state": "TN", "zip": "38402-1148"}}
First Farmers 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):  March 18, 2013 (March 15, 2013)
______________________________
FIRST FARMERS AND MERCHANTS CORPORATION
(Exact name of registrant as
specified in its charter)
Tennessee
000-10972
62-1148660
(State or other jurisdiction
  of incorporation)
(Commission File Number)
(IRS Employer Identification
  No.)
816 South Garden Street
Columbia, Tennessee
38402-1148
(Address of principal
  executive offices)
(Zip Code)
Registrant's telephone number,
including area code
(931) 388-3145
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))
Section
4 – Matters Related to Accountants and Financial Statements
Item
4.02(a).  Non-Reliance on Previously Issued Financial Statements or a Related
Audit Report or Completed Interim Review.
The principal business of First Farmers and
Merchants Corporation (the "Corporation") is conducted through its wholly owned
subsidiary, First Farmers and Merchants Bank (the "Bank").  On March 15, 2013,
the audit committee of the Bank's board of directors (the "Audit Committee")
concluded, based on the recommendation of the Corporation's management, that
the Corporation's financial statements at December 31, 2011 and 2010 and for
the years ended December 31, 2011, 2010 and 2009 (the "Financial Statements") included
in the Corporation's Annual Report on Form 10-K for the year ended December 31,
2011 filed with the Securities and Exchange Commission on March 13, 2012 (the
"2011 Form 10-K"), should be restated to correct errors in accounting for the
Corporation's defined benefit post-retirement healthcare plan and the
amortization of FDIC pre-paid insurance.  Accordingly, the Audit Committee
concluded that the Financial Statements and related financial information
included in the 2011 Form 10-K should not be relied on.  The Corporation
intends to file an amendment to the 2011 Form 10-K to correct these errors as
soon as reasonably practicable.
The facts requiring the restatement of the
Financial Statements were identified during the Corporation's year-end
financial review in consultation with BKD LLP ("BKD"), the independent
registered public accounting firm engaged by the Corporation to audit the consolidated
financial statements of the Corporation and its subsidiaries for the year ended
December 31, 2012.
The Corporation's management has discussed
the matters disclosed in this Current Report on Form 8-K with representatives
of BKD and KraftCPAs PLLC, the independent registered public accounting firm
for the Corporation and its subsidiaries for the years ended December 31, 2009,
2010 and 2011.  The Audit Committee has discussed the matters disclosed in this
Current Report on Form 8-K with representatives of BKD.
This Current Report on Form 8-K may contain
"forward-looking statements" within the meaning of the Private Securities
Litigation Reform Act of 1995. These statements are based on the current beliefs
and expectations of the Corporation's management and are subject to significant
risks and uncertainties. Actual results may differ from those set forth in the
forward-looking statements. Factors that could cause the Corporation's actual
results to differ materially from those described in the forward-looking
statements can be found in the Corporation's Annual Reports on Form 10-K, which
have been filed with the Securities and Exchange Commission and are available
on the Corporation's website (www.myfirstfarmers.com) and on the Securities and
Exchange Commission's website (www.sec.gov). The Corporation does not undertake
to update the forward-looking statements to reflect the impact of circumstances
or events that may arise after the date of the forward-looking statements.
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
FARMERS AND MERCHANTS CORPORATION
By:
/s/ PATRICIA P. BEARDEN
Patricia P. Bearden
Treasurer
Date:  March 18, 2013