UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 8-K

Current Report

Pursuant to Section 13 or 15(d) of ~~the~~

the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): ~~February~~August 179, 2012

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)

10636 Scripps Summit Court, ~~Ste.~~Suite 143 San Diego, CA 92131

(Address of principal executive offices, with zip code)

(858) 259-4265

(Registrant’s telephone number, including area code)

n/a

(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 ~~February~~ August 179, 2012, Richard A. Sackett, Trustee of the REMEC Liquidating Trust, as successor-in-interest to REMEC, Inc. (“REMEC” or the “Trust”) ~~completed~~satisfied REMEC’s past and ~~sent~~future ~~its~~obligations ~~annual~~under ~~Grantor~~certain ~~Letter~~worker’s compensation insurance policies and ~~Statement~~agreements ofbetween ~~Income/~~The Travelers Indemnity Company (~~Loss~~“Travelers”) asand ofREMEC, ~~December~~Inc., effective July 31, ~~2011~~2012. ~~(the~~Travelers will continue to comply with its obligations to defend REMEC and pay REMEC’s ~~“Statement”)~~worker’s compensation liabilities up to the ~~Unit~~applicable ~~holders~~limits of liability under such insurance policies. As a result of this action, the letter of credit issued in favor of Travelers in the principal amount of four hundred fifty thousand dollars (~~“Beneficiaries”~~$450,000) has been extinguished, and the collateralized money market account used by the Trust to secure this letter of credit has been liquidated to the Trust’s operating cash account and reclassified from restricted cash to cash and cash equivalents.

~~The~~With ~~Statement~~the issatisfaction ~~intended~~of REMEC’s worker’s compensation obligations to ~~provide~~Traveler’s, ~~tax~~and the ~~information~~extinguishment of the letter of credit issued to Travelers, the Trustee anticipates that athe ~~Beneficiary~~final isliquidating ~~required~~distribution to ~~include~~the inTrust Beneficiaries, as former shareholders of REMEC, Inc. will be initiated by the ~~Beneficiary’s~~end ~~Federal~~of ~~income~~September, ~~tax~~2012, ~~reporting~~after which ~~requirements~~the Trust anticipates paying all remaining Trust liabilities and terminating the Trust on or prior to November 30, 2012.

~~The~~Further ~~foregoing~~information ~~summary~~and isannouncements ~~qualified~~on inthe ~~its~~timing ~~entirety~~of bythese ~~reference~~events toand the ~~Grantor~~amount ~~Letter~~of ~~and~~the ~~Statement,~~final aliquidating ~~copy~~distribution ofwill ~~which~~be ismade ~~attached~~when toavailable ~~this Current~~and ~~Report~~in onadvance ~~Form~~of ~~8-K~~each ~~as Exhibit 99~~event.1.

In accordance with General Instruction B.2 of Form 8-K, this information in this Item 2.02 and Exhibits 99.1 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) Exhibit.

ExhibitNo.		Description
99.1		REMEC Liquidating Trust 2011 Grantor Letter and Statement of Income/(Loss) for the year-ended December 31, 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: February 17, 2012	By:	/s/ Richard A. Sackett
Date: August 15, 2012	By:	/s/ Richard A. Sackett
		Richard A. Sackett
		Richard A. Sackett, Trustee
		Trustee

~~Exhibit~~2 ~~Index.~~

ExhibitNo.		Description
99.1		REMEC Liquidating Trust 2011 Grantor Letter and Statement of Income/(Loss) for the year-ended December 31, 2011.

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