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): ~~November~~February 1918, ~~2015~~2016

United Mortgage Trust ~~(Exact Name of Registrant as Specified in Its Charter)~~

(Exact Name of Registrant as Specified in Its Charter)

Maryland

000-32409

75-6493585

(State or other jurisdiction of incorporation or organization)

(Commission File Number)

(I.R.S. Employer

Identification No.)

1301 Municipal Way, ~~Grapevine,~~ Suite 220 Texas ~~76051 (Address of principal executive offices) (Zip Code) (214) 237-9305 (Registrant’s telephone number~~ Grapevine, ~~including area code) N/A (Former name or former address, if changed since last report)~~76051

(Address of principal executive offices)
(Zip Code)

(214) 237-9305

(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:

¨ 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~~¨ ~~4.01~~Soliciting ~~Changes~~material inpursuant ~~Registrant’s~~to ~~Certifying~~Rule ~~Accountant~~14a-12 under the Exchange Act (17 CFR 240.14a-12)

On¨ ~~November~~Pre-commencement ~~19,~~communications ~~2015, Whitley~~pursuant ~~Penn~~to ~~LLP~~Rule 14d-2(~~“Whitley Penn”~~b) ~~informed~~under ~~United~~the ~~Mortgage~~Exchange ~~Trust~~Act (~~the~~17 ~~“Company”)~~CFR ~~that it has declined to stand for reappointment as the Company’s independent registered public accounting firm~~240. ~~Whitley Penn’s declination was accepted by the Company’s audit committee.~~14d-2(b))

~~Whitley~~¨ ~~Penn’s audit~~Pre-commencement ~~reports~~communications onpursuant ~~the~~to ~~Company’s~~Rule ~~consolidated~~13e-4(c) ~~financial~~under ~~statements for~~ the ~~fiscal~~Exchange ~~years~~Act ~~ended~~(17 ~~December~~CFR ~~31, 2013 and 2014 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles~~240.13e-4(c))

During the Company’s two most recent fiscal years and the subsequent interim period from January 1, 2015 through September 30, 2015, (i) there were no disagreements between the Company and Whitley Penn on any matters of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Whitley Penn, would have caused Whitley Penn to make reference to the subject matter of the disagreement in its report on the Company’s consolidated financial statements, and (ii) there were no “reportable events” as that term is defined in Item ~~304(a)(1)(v)~~8.01 ofOther ~~Regulation S-K~~Events.

~~The~~On ~~Company~~February ~~has~~18, ~~provided~~2016, law enforcement ~~Whitley~~authorities ~~Penn~~executed ~~with~~a search warrant at the corporate office of United Mortgage Trust (the “Trust”) in Grapevine, Texas. The search warrant was issued by a ~~copy~~Magistrate Judge of the ~~foregoing~~United ~~statements~~States ~~and~~District ~~has~~Court ~~requested~~for ~~and~~the ~~received~~Northern ~~from~~District ~~Whitley~~of ~~Penn~~Texas. In aaddition, ~~copy~~law enforcement officers served certain executive officers and employees of the ~~letter~~Trust’s ~~addressed~~advisor and affiliates with grand jury subpoenas seeking the production of documents related to the ~~Securities~~operation of the Trust and ~~Exchange~~its ~~Commission~~affiliates. ~~stating~~The Trust does not believe that ~~Whitley~~it ~~Penn~~or ~~agrees~~its officers, trustees or employees have violated any laws or regulations, and it intends to cooperate fully with the ~~above~~government’s ~~statements~~investigation. AThe ~~copy~~Trust ofcannot, ~~the~~however, ~~letter~~predict ~~from Whitley~~what ~~Penn~~additional isaction, ~~attached~~if asany, ~~Exhibit~~government authorities ~~16.1~~might totake ~~this~~in ~~Form~~the ~~8-K~~future.

The Company is presently in discussions to replace Whitley Penn as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2015. The Company will file a Current Report on Form 8-K when the retention of a replacement independent registered public accounting firm has been completed.SIGNATURE

~~Item~~Pursuant ~~9.01~~to ~~Financial~~the ~~Statements~~requirements of ~~and~~the ~~Exhibits~~Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

(d) Exhibits

	United Mortgage Trust

Dated: February 22, 2016	By:	/s/ Stuart Ducote
		Stuart Ducote
		President and Chief Financial Officer

Exhibit No.		Description
16.1		Letter from Whitley Penn LLP to the Securities and Exchange Commission dated November 24, 2015.

SIGNATURE

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.

	United Mortgage Trust
Dated: November 24, 2015	By:	/s/ Stuart Ducote
		Stuart Ducote
		President and Chief Financial Officer

EXHIBIT INDEX

Exhibit No.		Description
16.1		Letter from Whitley Penn LLP to the Securities and Exchange Commission dated November 24, 2015.

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