SECURITIES AND EXCHANGE COMMISSION

Washington, DC 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 9, 2017 

WINTHROP REALTY LIQUIDATING TRUST 

(Exact Name of Registrant as Specified in Its Charter)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligations of the registrant under any of the following provisions

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFT|R 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))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

Emerging Growth Company  ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  ☐

On November 9, 2017, the venture in which Winthrop Realty Liquidating Trust (the “Trust”) holds an 83.7% interest sold its Mosaic Apartments property located in Houston, Texas to an independent third party for a gross sale price of approximately $90.5 million. After satisfying the $45.0 million debt encumbering this property and all closing costs and pro rations associated with the sale, the Trust received a pro-rata distribution of approximately $37.4 million from the sale. The gross sales price is $0.7 million lower than the Trust's estimated net assets in liquidation attributable to this asset at December 31, 2016.

On November 9, 2017, the Trust’s trustees approved a liquidating distribution of $0.90 per common beneficial interest in the Trust payable in cash on November 21, 2017 to holders of record on November 14, 2017. For tax purposes, no gain or loss was recognized on the property sale or the loan payoff and the liquidating distribution is considered a return of capital.

On November 9, 2017, the Trust issued a press release announcing the distribution described above and the sale of the Trust’s Houston, Texas property. A copy of the Press Release is furnished as Exhibit 99.1 to this Report on Form 8-K.

(c)       Exhibits

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 on this 9th day of November, 2017.