United Bancshares (UBOH) 10-K 2010 FY Annual report

Exhibit 23

Consent Of Independent Registered

Public Accounting Firm

The Board of Directors

United Bancshares, Inc.

We hereby consent to the incorporation by reference in the Registration Statement (No. 333-106929) on Form S-8 of United Bancshares, Inc. of our report dated March 28, 2011, relating to the consolidated balance sheets of United Bancshares, Inc. and subsidiary as of December 31, 2010 and 2009, and the related consolidated statements of income, shareholders’ equity and cash flows for each of the years in the three-year period ended December 31, 2010, which report is incorporated by reference in the December 31, 2010 Annual Report on Form 10-K of United Bancshares, Inc.

/s/   CLIFTON GUNDERSON LLP

Toledo, Ohio

March 28, 2011