Gordon FeinblattLLC
Attorneys at Law
Andrew D. Bulgin 410-576-4280 Fax 410-576-4196 abulgin@gfrlaw.com | Attorneys at Law 233 East Redwood Street Baltimore, Maryland 21202-3332 410-576-4000 www.gfrlaw.com |
February 3, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: David Lin, Esquire
| Re: | First United Corporation | |
| Pre-Effective Amendment No. 3 | ||
| Registration Statement on Form S-1 (333-214477) |
Dear Sir or Madam:
On behalf of First United Corporation, we hereby transmit for filing a Pre-Effective Amendment Number 3 on Form S-1/A to the above-referenced registration statement.
Should you have any questions, please contact the undersigned at (410) 576-4280.
| Sincerely, | |
| /s/ Andrew D. Bulgin | |
| Andrew D. Bulgin |
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