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): ~~January~~November 2817, 2011

REMEC ~~Liquidating~~LIQUIDATING ~~Trust~~TRUST

(Exact name of registrant as specified in its charter)

California

1-16541

27-6929969

(State or Other Jurisdiction of

Incorporation)

(Commission

File Number)

(I.R.S. Employer

Identification Number)

~~3790~~10636 ~~Via~~Scripps deSummit ~~la Valle~~Court, ~~Del~~Suite ~~Mar~~143 San Diego, CA ~~92014~~92131

(Address of principal executive offices, with zip code)

(858) 259-4265

(Registrant’s telephone number, including area code)

~~n/a~~ 3790 Via de la Valle, Del Mar, CA 92014

(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 (see General Instruction A.2. below):

¨	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 28.0201 ~~Results~~Other ~~of Operations and Financial Condition~~Events.

On ~~or about January~~ November 2817, 2011, the REMEC Liquidating Trust (the “Trust”) ~~issued~~entered ainto ~~letter~~release toagreements ~~its~~with ~~Beneficiaries~~Polo ~~(the~~Plaza, ~~“Letter”)~~LLC, ~~reporting~~ a ~~net~~California ~~asset~~limited ~~value~~liability ofcompany ~~$0.0991~~(“Polo ~~per~~Plaza”), ~~beneficial unit~~related into the ~~Trust~~premises asleased ofby ~~January 1,~~the ~~2011. The~~ Trust ~~also~~from ~~provided~~Polo Plaza ~~the~~and ~~beneficiaries~~previously ~~with~~used as the ~~Statement~~company ofheadquarters ~~Net Assets in Liquidation~~ for ~~the Trust~~REMEC, ~~dated~~Inc. ~~January 1,~~As ~~2011 (the “Statement”), which also includes~~ a ~~report~~result of ~~the Trust’s independent registered public accounting firm. The Trust provided~~ this ~~information~~action, ~~to assist~~ the ~~former~~letter ~~shareholders~~ of ~~REMEC,~~credit ~~Inc.~~issued ~~(“REMEC”)~~ in ~~determining~~favor ~~the tax impact~~ of ~~the~~Polo ~~transfer~~Plaza ofin the ~~remaining~~principal ~~assets~~amount ~~and liabilities~~ of ~~REMEC~~five tohundred ~~the~~thousand ~~Trust~~dollars ($500,000) ~~effective~~has ~~December 31,~~been ~~2010~~extinguished, and tothe collateralized ~~enable~~money ~~the~~market ~~beneficiaries~~account ofused by the Trust to ~~determine~~secure ~~their~~this ~~tax~~letter ~~basis in the beneficial units~~ of ~~the~~credit ~~Trust~~has ~~effective~~been onreclassified ~~January 1, 2011. The foregoing summary is qualified in its entirety~~ by ~~reference to~~ the ~~Letter~~Trust ~~and the Statement, copies of which are attached~~ to ~~this~~cash ~~Current Report on Form 8-K as Exhibits 99.1~~ and ~~99.2,~~cash ~~respectively~~equivalents.

~~In accordance with General Instruction B.2 of Form 8~~-~~K, this information in this Item~~ 2~~.02 and Exhibits 99.1 and 99.2 attached hereto, shall not be deemed “filed” for the purposes of~~- Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liabilities of that section, nor shall such information and the financial information contained in such exhibit be deemed incorporated by reference into any filing under the Securities Act of 1933 or the Securities Exchange Act of 1934, except as shall be expressly set forth by specific reference in such a filing.

Item 8.01 Regulation FD Disclosure.

Reference is made to the information disclosed pursuant to Item 2.02 above. The information furnished under this Item 8.01 of this Current Report on Form 8-K, including Exhibit 99.1, shall not be deemed to be “filed” for the purposes of Section 18 of the Securities and Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

Exhibit No.		Description
99.1		Letter to Beneficiaries of the REMEC Liquidating Trust, dated January 26, 2011.
99.2		REMEC Liquidating Trust Statement of Net Assets in Liquidation, dated January 1, 2011.

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.

REMEC Liquidating Trust
	REMEC LIQUIDATING TRUST
Date: January 28, 2011	By:	/s/ Richard A. Sackett
Date: November 22, 2011	By:	/s/ Richard A. Sackett
		Richard A. Sackett
		Richard A. Sackett, Trustee
		Trustee

~~EXHIBIT INDEX~~ -3-

Exhibit No.		Description
99.1		Letter to Beneficiaries of the REMEC Liquidating Trust, dated January 26, 2011.
99.2		REMEC Liquidating Trust Statement of Net Assets in Liquidation, dated January 1, 2011.

Filing Compare · REMEC LIQUIDATING TRUST