**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**

|              Maine              |             1-14588             |         01-0425066        |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------|
| (State                or Other Jurisdiction Incorporation)                                                                                                        | (Commission                File Number)                                                                                                                 | (IRS                Employer Identification Number)                                                  |

|      500                Canal Street, Lewiston,                Maine      |           04240           |
|-----------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------|
|   (Address                of Principal Executive Offices)                                                         | (Zip                Code)                                                                                                     |

| Registrant's                telephone number, including area code: |      (207)                786-3245          |
|--------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------|

| o   | Written                communications pursuant to Rule 425 under the Securities Act (17                CFR                230.425). |
|---------------|-------------------------------------------------------------------------------------------------------------------------------------|

| o   | Soliciting                material pursuant to Rule 14a-12 under the Exchange Act (17 CFR                240.14a-12). |
|---------------|-----------------------------------------------------------------------------------------------------------------------|

| o   | Pre-commencement                communications pursuant to Rule 14d-2(b) under the Exchange Act (17                CFR                240.14d-2(b)). |
|---------------|------------------------------------------------------------------------------------------------------------------------------------------------------|

| o   | Pre-commencement                communications pursuant to Rule 13e-4(c) under the Exchange Act (17                CFR                240. Rule 13e-4(c)). |
|---------------|------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **Item                9.01** | **Financial                Statements and Exhibits.** |
|------------------------------|-------------------------------------------------------|
| (c)                          | Exhibits.                                             |

| **Exhibit                No.** | **     ****Description**                                                                                                         |
|--------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------|
| 99.1                           | Press                Release, dated April 24, 2007 regarding third quarter 2007 earnings                and                the declaration of a dividend. |

**Item        7.01     Regulation FD        Disclosure.**

**Item        2.02     Results of Information and Financial        Condition.**

**SIGNATURE**

|                                       |   | NORTHEAST                  BANCORP                                               |
|--------------------------------------------|--------|----------------------------------------------------------------------------------|
| Date: April                  25, 2007 | By:    | /s/ James                  D. Delamater                                     |
|                                       |   |     James                  D. Delamater                      |
|                                       |   | *    President                  and Chief Executive Officer* |

**EXHIBIT        INDEX**

| **Exhibit                  No.** | **     ****Description**                                                                                                               |
|----------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 99.1                             | Press                  Release, dated April 24, 2007 regarding third quarter 2007 earnings                  and                  the declaration of a dividend. |