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~~January 1720, ~~2011~~2012

REMEC LIQUIDATING 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, Suite 143 San Diego, CA 92131

(Address of principal executive offices, with zip code)

(858) 259-4265

(Registrant’s telephone number, including area code)

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 8.01

Other Events.

On or ~~November~~about January 1720, ~~2011~~2012, the ~~REMEC~~Netherlands ~~Liquidating~~Tax ~~Trust~~Authorities ~~(the~~released ~~“Trust”)~~a ~~entered~~bank ~~into~~guarantee ~~release~~provided ~~agreements~~by ~~with~~ABN ~~Polo~~AMRO ~~Plaza,~~Bank ~~LLC~~on behalf of REMEC, aInc. ~~California~~to ~~limited~~secured ~~liability~~value ~~company~~added tax (“~~Polo Plaza~~VAT”), ~~related~~obligations toowed ~~the~~by ~~premises~~REMEC, ~~leased~~Inc. byto the ~~Trust~~Netherlands from ~~Polo~~2005 ~~Plaza~~through ~~and previously used as the company headquarters for REMEC, Inc~~2006. As a result of this action, on January 23, 2012 the letter of credit issued in ~~favor of Polo Plaza in~~ the ~~principal~~name ~~amount~~ of ~~five~~REMEC, ~~hundred~~Inc. ~~thousand~~to ~~dollars~~ABN ~~($500,000)~~AMRO Bank has been extinguished, and the cash held by the Trust in a collateralized money market account ~~used~~which bywas ~~the Trust~~ used to secure ~~this~~the letter of credit in the principal amount of One Million One Hundred Sixty Thousand Two Hundred dollars ($1,160,200) has been reclassified byfrom ~~the~~restricted ~~Trust~~cash to cash and cash equivalents.

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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.

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REMEC LIQUIDATING TRUST

Date: November 22, 2011

/s/ Richard A. Sackett

Date: January 25, 2012

/s/ Richard A. Sackett

Richard A. Sackett, Trustee

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