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~~February 2017, 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, ~~Suite~~Ste. 143 San Diego, CA 92131

(Address of principal executive offices, with zip code)

(858) 259-4265

(Registrant’s telephone number, including area code)

~~3790~~n/a ~~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 82.0102 ~~Other~~Results ~~Events.~~of Operations and Financial Condition

On ~~or about January~~February 2017, 2012, the ~~Netherlands Tax Authorities released a bank guarantee provided by ABN AMRO Bank on behalf of~~ REMEC, ~~Inc.~~Liquidating toTrust ~~secured value added tax~~ (the “~~VAT~~Trust”) ~~obligations~~completed ~~owed~~and bysent ~~REMEC,~~its ~~Inc.~~annual toGrantor ~~the~~Letter ~~Netherlands~~and ~~from~~Statement ~~2005 through~~of ~~2006.~~Income/(Loss) Asas ~~a result~~ of ~~this action, on January~~December 2331, ~~2012~~2011 (the “Statement”) ~~letter of credit issued in the name of REMEC, Inc.~~ to ~~ABN AMRO Bank has been extinguished, and~~ the ~~cash~~Unit ~~held~~holders by(“Beneficiaries”) ~~the Trust in a collateralized money market account which was used to secure the letter~~ of ~~credit in~~ the ~~principal amount of One Million One Hundred Sixty Thousand Two Hundred dollars ($1,160,200) has been reclassified from restricted cash to cash and cash equivalents~~Trust.

~~-2-~~The Statement is intended to provide tax information that a Beneficiary is required to include in the Beneficiary’s Federal income tax reporting requirements.

The foregoing summary is qualified in its entirety by reference to the Grantor Letter and Statement, a copy of which is attached to this Current Report on Form 8-K as Exhibit 99.1.

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.


Exhibit No.		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: January 25, 2012	By:	/s/ Richard A. Sackett
Date: February 17, 2012	By:	/s/ Richard A. Sackett
		Richard A. Sackett, Trustee
		Richard A. Sackett
		Trustee

~~-3-~~ Exhibit Index.


Exhibit No.		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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