Dale L. Chadderdon
Executive Vice President            [UNITED BANCORP, INC. LOGO]
Chief Financial Officer
517/423-1712

September 29, 2005

Kevin Vaughn
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, DC  20549

     RE: UNITED BANCORP, INC.
         FORM 10-K FOR FISCAL YEAR ENDED DECEMBER 31, 2004
         FILED MARCH 15, 2005
         FILE NO. 000-16640

Dear Mr. Vaughn:

We have reviewed your letter of September 19, 2005 regarding the Form 10-K for
fiscal year ended December 31, 2004 for United Bancorp, Inc. You had indicated:

      1.    Please amend your Form 10-K to reflect the requirements stated in
            the Securities Exchange Act Rule 12b-23(3)(i) and Part G of the
            General Instructions to Form 10-K, regarding the incorporation by
            reference. Please be aware that the information called for by Part
            II of Form 10-K cannot be incorporated by reference from your
            definitive proxy statement. In your amendment, please ensure that
            the financial statements are properly filed as an exhibit as
            required by Item 601(b)(13) of Regulation S-K.

Based upon your comments, we have filed an amendment, Form 10-K/A as of today's
date, incorporating the changes you have requested.

We acknowledge that:

- -     The company is responsible for the adequacy and accuracy of the disclosure
      in the filing;

- -     Staff comments or changes to disclosure in response to staff comments do
      not foreclose the Commission from taking any action with respect to the
      filing; and

- -     The company may not assert staff comments as a defense in any proceeding
      initiated by the Commission or any person under the federal securities
      laws of the United States.

If you have further comments or questions, please let me know.

Sincerely,

Dale L. Chadderdon
Executive Vice President and Chief Financial Officer

          Post Office Box 248 - 205 East Chicago Boulevard - Tecumseh,
             Michigan 49286 - Phone 517.423.8373 - Fax 517.423.5041