SECURITIES AND EXCHANGE
COMMISSION                             WASHINGTON, D.C. 20549

# FORM 8-K

CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of
earliest event reported):   January 27, 2004

United Financial Corp.
               (Exact Name of Registrant as Specified in Charter)

|Minnesota                | 0-28080                  | 81-0507591                          
|------------------------ | ------------------------ | ------------------------------------
|(State of Incorporation) | (Commission File Number) | (IRS Employer Identification Number)

P.O. Box 2779; 120 1st Ave. North
                            Great Falls, Montana 59403
                    (Address of Principal Executive Offices)

Registrants telephone number, including area code: (406) 727-6106



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|ITEM 4. |  | CHANGES
IN REGISTRANTS CERTIFYING ACCOUNTANT.
|------- |  | ----------------------------------------------

On
January 27, 2004, United Financial Corp. (the Company), acting with authority
from its Audit Committee, dismissed Moss Adams LLP as the Companys independent
accountants, effective upon completion of the audit for the year ended December 31, 2003,
and engaged McGladrey & Pullen, LLP as its new independent accountants.

Moss
Adams LLP reports on the Companys financial statements as of and for the years
ended December 31, 2002 and December 31, 2001 contained no adverse opinion or a
disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope
or accounting principles.

Moss
Adams LLP has not yet completed its audit for the year ended December 31, 2003 and,
therefore, has not issued a report on the Companys financial statements. During the
years ended December 31, 2003 and December 31, 2002 and through the date of this Form
8-K, there have been no disagreements with Moss Adams LLP on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or procedure. A
letter from Moss Adams LLP is attached as Exhibit 16.

During
the years ended December 31, 2003 and December 31, 2002 and through the date of this Form
8-K, there have been no reportable events (as defined in Regulation S-K Item
304(a)(1)(v)).

On
January 27, 2004, the Company engaged the accounting firm of McGladrey & Pullen, LLP
as its new independent accountant for the year beginning January 1, 2004. McGladrey &Pullen,
LLP has accepted the appointment, subject to the results of its standard due diligence
procedures. During the years ended December 31, 2003 and December 31, 2002, or the
subsequent interim period through January 27,



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2004, the Company did not consult
with McGladrey & Pullen, LLP regarding: (i) the application of accounting principles
to a specified transaction either completed or proposed; (ii) the type of audit opinion
that might be rendered on the Companys financial statements; or (iii) any matter
that was the subject of a disagreement with the Companys former accountant or a
reportable event (as contemplated by Item 304 of Regulation S-K).

|ITEM 7. |  | FINANCIAL
 STATEMENTS  AND EXHIBITS.
|------- |  | ------------------------------------

(a).   Not applicable
        (b).   Not applicable
        (c).   Exhibits

Exhibit
16.   Letter from Moss Adams LLP dated January 30, 2004, is attached to this report

SIGNATURES

Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly
caused this report to be signed on its behalf by the undersigned hereunto duly
authorized.

|                          | UNITED FINANCIAL CORP.                                 
|------------------------- | -------------------------------------------------------
|Dated:   February 2, 2004 | By:  /s/   Kurt R. Weise                               
|                          | Kurt R. WeiseIts:  Chairman and Chief Executive Officer

INDEX TO EXHIBITS

|Number | Description                                       
|------ | --------------------------------------------------
|16     | Letter from Moss Adams LLP dated January 30, 2004.

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