Attorneys at Law
900 Fifth Third Center
111 Lyon Street, N.W.
Grand Rapids, Michigan 49503-2487
Telephone (616) 752-2000
Fax (616) 752-2500
October 1, 2010
EDGAR TRANSMISSION
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | United Bancorp, Inc. Commission File No. 000-16640 Registration Statement on Form S-1 |
Ladies and Gentlemen:
Transmitted with this letter is a Form S-1 Registration Statement for United Bancorp, Inc. ("United Bancorp"). This filing is transmitted electronically through the EDGAR system and is subject to Regulation S-T. Pursuant to Rule 309, only one copy of this electronically formatted document is transmitted.
This firm has on file a manually signed counterpart of each signed document that appears in electronic format in the filing. We hereby undertake, on behalf of United Bancorp, to retain such signed documents for a period of five years and to furnish a copy of any such signed documents to the Commission or its staff upon request.
This firm has previously transferred the sum of $1,782.50 to the Securities and Exchange Commission lockbox depository at the U.S. Bank of St. Louis, Missouri, in payment of the registration fee.
If the Commission staff has any comments or will require any further information, please call me at (616) 752-2176.| Very truly yours, /s/ G. Charles Goode G. Charles Goode |