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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-A

                FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES
                     PURSUANT TO SECTION 12(B) OR (G) OF THE
                         SECURITIES EXCHANGE ACT OF 1934



                            EQUITABLE FINANCIAL CORP.
                            -------------------------
             (Exact name of registrant as specified in its charter)



UNITED STATES                                      To be Applied For
- ----------------                                   ------------------
(State of incorporation or organization)    (I.R.S. Employer Identification No.)


113-115 North Locust Street, Grand Island, Nebraska        68801
- ---------------------------------------------------        -----
(Address of principal executive offices)                   (Zip Code)


Securities to be registered pursuant to Section 12(b) of the Act: None

      If this form relates to the registration of a class of securities pursuant
to Section 12(b) of the Exchange Act and is effective pursuant to General
Instruction A.(c), check the following box.
[ ]

      If this form relates to the registration of a class of securities pursuant
to Section 12(g) of the Exchange Act and is effective pursuant to General
Instruction A.(d), check the following box.
[X]

      Securities Act registration statement file number to which this form
relates: 333-126617.

Securities to be registered pursuant to Section 12(g) of the Act:

                     COMMON STOCK, PAR VALUE $.01 PER SHARE
                     --------------------------------------
                                (Title of class)





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ITEM 1.     DESCRIPTION OF REGISTRANT'S SECURITIES TO BE REGISTERED.

      Incorporated by reference to the portion of the Prospectus under the
heading: "Description of Equitable Financial Capital Stock," filed on July 15,
2005 as part of the Registrant's Registration Statement on Form SB-2, No.
333-126617, as amended.

ITEM 2.     EXHIBITS.

      1.    Copies of all constituent instruments defining the rights of all the
            holders of each class of such securities, including any contracts or
            other documents which limit or qualify the rights of such holders.

            (a)   Charter

                  Incorporated by reference to Exhibit 3.1 to the Registrant's
                  Registration Statement on Form SB-2, No. 333-126617, filed on
                  July 15, 2005, as amended.

            (b)   Bylaws

                  Incorporated by reference to Exhibit 3.2 to the Registrant's
                  Registration Statement on Form SB-2, No. 333-126617, filed on
                  July 15, 2005, as amended.

            (c)   Plan of Reorganization and Stock Issuance, as amended and
                  restated

                  Incorporated by reference to Exhibit 2.0 to the Registrant's
                  Registration Statement on Form SB-2, No. 333-126617, filed on
                  July 15, 2005, as amended.

      2.    A copy of the security to be registered hereunder is incorporated by
            reference to Exhibit 4.0 to the Registrant's Registration Statement
            on Form SB-2, No. 333-126617, filed on July 15, 2005, as amended.



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                                    SIGNATURE

      Pursuant to the requirements of Section 12 of the Securities Exchange Act
of 1934, the registrant has duly caused this registration statement to be signed
on its behalf by the undersigned, thereto duly authorized.


                                      EQUITABLE FINANCIAL CORP.
                                      (Registrant)


                                      Date: September 2, 2005


                                      By: /s/ Richard L. Harbaugh
                                          --------------------------------------
                                          Richard L. Harbaugh
                                          Chairman of the Board, President and
                                          Chief Executive Officer