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): April 27, 2007

                First Federal of Northern Michigan Bancorp, Inc.
             (Exact name of registrant as specified in its charter)

          Maryland                       0-31957              32-0135202
-----------------------------  -----------------------  ------------------
(State or other jurisdiction     (Commission File No.)   (IRS Employer
  of incorporation)                                       Identification No.)



100 S. Second Ave., Alpena, Michigan                            49707
------------------------------------                       ------------------
 (Address of principal executive offices)                    (Zip Code)


Registrant's telephone number, including area code:  (989) 356-9041


                                 Not Applicable
          ------------------------------------------------------------
          (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 2.02. Results of Operations and Financial Condition.

     On April 27,  2007,  First  Federal  of  Northern  Michigan  Bancorp,  Inc.
reported  earnings for the quarter  ended March 31, 2007. A press  release dated
April 27,  2007,  giving  details  associated  with the  company's  earnings  is
attached as Exhibit 99.1 to this  report.  The  information  included in Exhibit
99.1 is considered to be "furnished" under the Securities Exchange Act of 1934.

Item 9.01. Financial Statements and Exhibits.

(a) Financial Statements of Businesses Acquired. Not Applicable.

(b) Pro Forma Financial Information. Not Applicable.

(c) Shell Company Transactions. Not Applicable.

(d) Exhibits.

        Exhibit No.                        Description
        -----------                        -----------
          99.1                             Press release dated April 27, 2007






                                   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.

                                        FIRST FEDERAL OF NORTHERN MICHIGAN
                                        BANCORP, INC.


DATE:  April 30, 2007                   By: /s/ Amy E. Essex
                                            -----------------------------------
                                            Amy E. Essex
                                            Chief Financial Officer