Item 2.02 Results of Operations and Financial Condition

On August 8, 2008, First Federal of Northern Michigan Bancorp, Inc. (the "Company") issued a press release regarding its results of operations and financial condition at and for the three months and six months ended June 30, 2008. The text of the press release is included as Exhibit 99.1 to this report. The information included in the press release text is considered to be "furnished" under the Securities Exchange Act of 1934. The Company will include final financial statements and additional analyses at and for the three months and six months ended June 30, 2008, as part of its Form 10-QSB covering that period.