SEC Comment Letter for UNITED BANCORP — Nov 10, 2005

UNITED BANCORP INC /MI/ (CIK 0000775345)
Date: Nov. 10, 2005 · CIK: 0000775345 · Accession: 0000000000-05-057051

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AI Filing Summary & Sentiment

File numbers found in text: 000-16640

Date

November 4, 2005

Author

Kevin W. Vaughn

Form

UPLOAD

Company

UNITED BANCORP INC /MI/ (CIK 0000775345)

Letter

Mail Stop 4561 November 4, 2005 Dale L. Chadderdon Executive Vice President and Chief Financial Officer United Bancorp, Inc. 205 E. Chicago Boulevard Tecumseh, MI

Re: United Bancorp, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 File No. 000-16640

Dear Mr. Chadderdon:

We have completed our limited review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Kevin W. Vaughn
Accounting Branch Chief

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 4561

								November 4, 2005

Dale L. Chadderdon
Executive Vice President and Chief Financial Officer
United Bancorp, Inc.
205 E. Chicago Boulevard
Tecumseh, MI
49286

Re:	United Bancorp, Inc.
	Form 10-K for Fiscal Year Ended December 31, 2004
		File No. 000-16640

Dear Mr. Chadderdon:

	We have completed our limited review of your Form 10-K and
related filings and have no further comments at this time.

      Sincerely,

      Kevin W. Vaughn
Accounting Branch Chief

</TEXT>
</DOCUMENT>

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