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): August 21, 2013

Behringer Harvard Mid-Term Value Enhancement

Liquidating Trust

(Exact Name of Registrant as Specified in Its Charter)

Texas

000-51292

71-0897613

(State or other jurisdiction of incorporation

or organization)

(Commission File Number)

(I.R.S. Employer

Identification No.)

15601 Dallas Parkway, Suite 600, Addison, Texas

75001

(Address of principal executive offices)

(Zip Code)

(866) 655-1610

(Registrant’s telephone number, including area code)

None

(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:

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 2.01 Completion of Acquisition or Disposition of Assets.

On August 21, 2013, Behringer Harvard 7400 Tucson Way, LLC, a wholly-owned subsidiary of Behringer Harvard Mid-Term Value Enhancement Liquidating Trust (which may be referred to herein as the “Trust,” “we,” “our” or “us”), sold a two-story office building containing approximately 70,660 rentable square feet, located on approximately 6 acres of land in Denver, Colorado (“Tucson Way”), to an unaffiliated third party (the “Purchaser”). Tucson Way is currently 100% occupied by Lockheed Martin Corporation under a long-term lease. The contract sales price for Tucson Way was $4.7 million, exclusive of closing costs. Net proceeds from the sale were $3.8 million. As we only have one property left in the Trust, we are in the process of determining the timing to distribute the net proceeds of this sale to our beneficial interest holders.

Item 9.01 Financial Statements and Exhibits.

		Page

(a)	Pro Forma Financial Information.

	Unaudited Pro Forma Consolidated Financial Information	3

	Unaudited Pro Forma Consolidated Statement of Net Assets as of December 31, 2012 (Liquidation Basis)	4

	Unaudited Pro Forma Consolidated Statement of Changes in Net Assets for the year ended December 31, 2012 (Liquidation Basis)	5

	Unaudited Notes to Pro Forma Financial Statements	6

Behringer Harvard Mid-Term Value Enhancement Liquidating Trust

Unaudited Pro Forma Consolidated Financial Information

On August 21, 2013, Behringer Harvard 7400 Tucson Way, LLC, our wholly-owned subsidiary, sold Tucson Way, a two-story office building containing approximately 70,660 rentable square feet, located on approximately 6 acres of land in Denver, Colorado, to an unaffiliated buyer. The contract sale price for Tucson Way was approximately $4.7 million, exclusive of closing costs.

The following unaudited pro forma consolidated financial information gives effect to the disposition of Tucson Way, including the receipt of proceeds from the sale. In our opinion, all material adjustments necessary to reflect the effects of the above transaction have been made.

Behringer Harvard Mid-Term Value Enhancement Liquidating Trust

Unaudited Pro Forma Consolidated Statement of Net Assets (Liquidation Basis)

As of December 31, 2012

(in thousands)

The following unaudited Pro Forma Consolidated Statement of Net Assets is presented as if we had disposed of Tucson Way as of December 31, 2012. This Pro Forma Consolidated Statement of Net Assets should be read in conjunction with our Pro Form Consolidated Statement of Changes in Net Assets and our historical financial statements and notes thereto as filed in our annual report on Form 10-K for the year ended December 31, 2012. The Pro Forma Consolidated Statement of Net Assets is unaudited and is not necessarily indicative of what would have been realized had we completed the above transaction on December 31, 2012, nor does it purport to represent future results.

	December 31, 2012		Sale of
	As reported (a)		Tucson Way (b)			Pro Forma

Real estate investments:
Real estate held for sale	$	9,167	$	(5,093	)	$	4,074
Cash and cash equivalents		4,520		3,820			8,340
Accounts receivable, net		52		(20	)		32
Prepaid expenses and other assets		14		(13	)		1
Assets for estimated receipts in excess of estimated costs during liquidation		622		164			786
Total assets	$	14,375	$	(1,142	)	$	13,233

Liabilities
Accounts payable	$	8	$	(6	)	$	2
Payables to related parties		29		(1	)		28
Accrued liabilities		777		(543	)		234
Total Liabilities		814		(550	)		264
Net assets in liquidation	$	13,561	$	(592	)	$	12,969	(c)

The accompanying notes are an integral part of these pro forma consolidated financial statements.

Behringer Harvard Mid-Term Value Enhancement Liquidating Trust

Unaudited Pro Forma Consolidated Statement of Net Changes (Liquidation Basis)

For the Year Ended December, 31, 2012

(in thousands)

The following unaudited Pro Forma Consolidated Statement of Changes in Net Assets is presented as if we had disposed of Tucson Way as of January 1, 2012. This Pro Forma Consolidated Statement of Changes in Net Assets should be read in conjunction with our historical financial statements and notes thereto as filed in our annual report on Form 10-K for the year ended December 31, 2012. The Pro Forma Consolidated Statement of Changes in Net Assets is unaudited and is not necessarily indicative of what the actual results of operations would have been had we completed the above transaction on January 1, 2012, nor does it purport to represent our future operations.

	Year Ended
	December 31, 2012			Sale of
	As reported (a)			Tucson Way (b)			Pro Forma

Net assets in liquidation at beginning of period	$	12,119		$	(1,371	)	$	10,748
Change in estimated receipts in excess of estimated costs during liquidation		2,241			(1,024	)		1,217
Net decrease in fair value		(942	)		508			(434	)
Change in other assets/liabilities		143			410			553
Change in net assets in liquidation		1,442			(106	)		1,336
Net assets in liquidation at end of period	$	13,561		$	(1,477	)	$	12,084	(c)

The accompanying notes are an integral part of these pro forma consolidated financial statements.

Behringer Harvard Mid-Term Value Enhancement Liquidating Trust

Unaudited Notes to Pro Forma Consolidated Financial Statements

Unaudited Pro Forma Consolidated Statement of Net Assets

As reported in our Annual Report on Form 10-K for the year ended December 31, 2012.

Reflects our disposition of Tucson Way. Amounts represent the necessary adjustments to remove Tucson Way from real estate held for sale and the associated assets and liabilities to reflect the disposition. The proceeds received are reflected as an addition to cash and cash equivalents, as applicable.

The unaudited pro forma consolidated statement of net assets as of December 31, 2012 is presented as if the disposition of Tucson Way had occurred on December 31, 2012. The unaudited pro forma consolidated statement of changes in net assets for the year ended December 31, 2012 is presented as if the disposition of Tucson Way had occurred on January 1, 2012. As such, there is a difference in the net assets in liquidation as of December 31, 2012 between these two statements.

Unaudited Pro Forma Consolidated Statement of Changes in Net Assets

Reflects our historical operations for the year ended December 31, 2012.

The adjustments reflect the elimination of the changes in net assets in liquidation attributable to Tucson Way, as if the disposition occurred on January 1, 2012.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Trust has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	Behringer Harvard Mid-Term Value
		Enhancement Liquidating trust

	By:	Behringer Harvard Advisors I LP,
		Managing Trustee

Dated: August 27, 2013		By:	/s/ Gary S. Bresky
			Gary S. Bresky
			Chief Financial Officer

Behringer Harvard Mid-Term Value Enhancement Liquidating Trust 8-K