CONFIRMING LETTER OF CREDIT

APPENDIX G

To Southwest Georgia Farm Credit, ACA
Irrevocable Letter of Credit
No.                     

Form of Sight Draft

                                                                   U.S. DOLLARS ($                                           ) FOR VALUE RECEIVED AND CHARGE TO ACCOUNT OF IRREVOCABLE LETTER OF CREDIT NO.                                         

Exhibit 10.21

IRREVOCABLE CONFIRMATION NO. SE446849W

$29,000,000
Mitchell County Development Authority
Variable Rate Demand Solid Waste Disposal
Revenue Bonds, Series 2006
(First United Ethanol, LLC Project)

Ladies and Gentlemen:

     We hereby confirm at the request of and for the account of Southwest Georgia Farm Credit, ACA, a federally chartered instrumentality organized and existing under the laws of the United States of America (the “LOC Bank”), the Letter of Credit No. 050-011-574509-02 issued by the LOC Bank on November 30, 2006 as extended from time to time (as amended, modified or supplemented from time to time, the “Letter of Credit”). We hereby irrevocably authorize Wells Fargo Bank, National Association, as Trustee (the “Trustee”) under the terms and conditions more fully set forth in Trust Indenture, dated as of October 1, 2006 (as amended, modified or supplemented from time to time, the “Indenture”), by and between the Mitchell County Development Authority (the “Issuer”) and the Trustee, pursuant to which $29,000,000 in aggregate principal amount of the Issuer’s Variable Rate Demand Solid Waste Disposal Revenue Bonds, Series 2006 (First United Ethanol, LLC Project) (the “Bonds”) were issued by the Issuer, $29,000,000 principal amount of which are currently outstanding, to draw on us at sight up to a maximum aggregate amount of Twenty Nine Million Eight Hundred Sixty-Six Thousand Twenty-Seven Dollars and Forty Cents ($29,866,027.40) (the “Stated Amount”), upon the terms and conditions hereinafter set forth, in the event that the Trustee’s drawing presented to the LOC Bank is dishonored (“dishonored draw”) for the reasons indicated below. Of the Stated Amount:

all effective immediately and expiring on the Stated Expiration Date set forth above. This Confirmation is irrevocable.

     In the event a properly made request for a draw under the Letter of Credit is dishonored by the LOC Bank (other than a dishonored draw due to discrepant documents presented), or prior to a properly made draw request to the LOC Bank you have knowledge that the LOC Bank or any governmental authority having jurisdiction over the LOC Bank has repudiated the Letter of Credit (any such event described above, a “Dishonored Draw”), you shall be entitled to make a draw hereunder as provided below.

     Funds under this Confirmation are available to the Trustee against its sight draft presented to Wachovia Bank, National Association, in the form attached hereto as Exhibit A , accompanied by a Certificate in the form attached hereto as Exhibit B, each signed by a duly authorized officer or signer of the Trustee and accompanied by a copy of any draft and certificate submitted (or, if the Letter of Credit has been repudiated, which would have been submitted) to the LOC Bank for payment and refused. Presentation of such draft and certificate shall be made at our offices located at: Wachovia Bank, National Association, 401 Linden Street 1st Floor Winston-Salem, North Carolina 27101 Attention: Standby Letter of Credit Department. Any draws made by facsimile will be made to (336) 735-0950/ 0952 and will be promptly followed by an original, executed draft and certificate to our offices (such draft and certificate shall provide the date when its facsimile copy was sent to us). We will honor drawings hereunder with our own funds.

     Drafts drawn under and in compliance with the terms of this Confirmation must be presented to us before the close of business on the Stated Expiration Date; provided, however, that this Confirmation shall be automatically renewed without amendment for successive one (1) year periods from the Stated Expiration Date and each successive expiration date thereafter (each an “Expiration Date”) to a final Expiration Date of November 30, 2013, unless at least sixty (60) days prior to the applicable Expiration Date we shall notify the Trustee by certified mail, return receipt requested or courier mail, that we are not renewing this Confirmation for any additional period. Notwithstanding the foregoing, this Confirmation shall be renewed only (a) upon the renewal of the Letter of Credit and (b) to an Expiration Date which is not later than the scheduled expiration date of the renewed Letter of Credit.

     Multiple draws are not permitted under this Confirmation.

     As used herein, “Business Day” means any day other than (1) a Saturday or Sunday, (2) a day on which commercial banks in (a) New York, New York, or (b) the city or cities in which the (i) corporate trust office of the Trustee responsible for administration of the Indenture, or (ii) the office of the LOC Bank or our office at which demands for payment under the Letter of Credit or this Confirmation, respectively, are to be presented, or (iii) our br