UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

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FORM 8-K

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CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): July 28, 2006

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UNITED FINANCIAL CORP.

(Exact name of registrant as specified in its charter)

Minnesota

(State or other jurisdiction of incorporation)

|0-28080                                                             | 81-0507591                       
|------------------------------------------------------------------- | ---------------------------------
|(Commission File Number)                                            | (IRS Employer Identification No.)
|                                                                    |                                  
|P. O. Box 2779, 120 First Avenue North,
Great Falls, Montana  59403
|(Address of principal executive offices)                            | (Zip Code)                       

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

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Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

|o | Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)                  | 
|- | ------------------------------------------------------------------------------------------------------ | 
|o | Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)                
|o | Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
|o | Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))





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|Item 2.02 |  | Results of Operations and Financial Conditions.
|--------- |  | -----------------------------------------------

The information set forth under Item 7.01 is also intended to be furnished under this Item in accordance with SEC Release No. 33-8216. Such information, including the Exhibit attached hereto, shall not be deemed filed for purposes of Section 18 of the Securities Exchange Act of 1934, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 or the Securities Exchange Act of 1934, except as shall be expressly set forth by specific reference in such filing.

|Item 7.01 | Regulation FD Disclosure
|--------- | ------------------------

On July 28, 2006, United Financial Corp. (United) announced its
financial results for the second quarter ended June 30, 2006. A copy of the
press release announcing the same is attached as Exhibit 99.1 to this
Current Report on Form 8-K.

Note to readers: Please see the attached press release for definitions of certain terms.

Cautionary Statement



All statements included or incorporated by reference in this report, other than
statements or characterizations of historical fact, are forward-looking
statements within the meaning of the Private Securities Litigation Reform Act of
1995. These forward-looking statements are based on Uniteds current
expectations, estimates and projections about Uniteds industry,
managements beliefs, and certain assumptions made by us, all of which are
subject to change. Forward-looking statements can often be identified by words
such as anticipates, expects, intends,
plans, predicts, believes,
seeks, estimates, may, will,
should, would, could, potential,
continue, ongoing, similar expressions, and variations
or negatives of these words, and include, but are not limited to, statements
regarding projected results of operations, market acceptance and performance of
Uniteds products and services, the competitive nature of and anticipated
growth in Uniteds markets, its accounting estimates, assumptions and
judgments, the impact of tax accounting elections, and managements future
strategic plans. These forward-looking statements are not guarantees of future
results and are subject to risks, uncertainties and assumptions that are
difficult to predict and that could cause Uniteds actual results to differ
materially and adversely from those expressed in any forward-looking statement.
The risks and uncertainties referred to above include, but are not limited to:
(i) general economic or industry conditions could deteriorate or be less
favorable than expected, resulting in a deterioration in credit quality, a
change in the allowance for loan losses, or a reduced demand for Uniteds
products and services; (ii) changes in the domestic interest rate environment
could reduce net interest income and could increase loan losses; (iii) changes
in the extensive laws, regulations and policies governing financial services
companies could alter Uniteds business environment or affect operations;
(iv) the potential need to adapt to industry changes in information technology
systems, on which United is highly dependent, could present operational issues
or require significant capital spending; (v) competitive pressures could
intensify and affect Uniteds profitability, including as a result of
continued industry consolidation, the increased availability of financial
services from non-banks, technological developments, or bank regulatory reform;
(vi) the impact of weather conditions in the geographic markets and business
areas in which United conducts it business; and (vii) capital investments in
Uniteds businesses may not produce expected growth in earnings anticipated
at the time of the expenditure. These forward-looking statements speak only as
of the date of this report. United undertakes no obligation to revise or update
publicly any forward-looking statement for any reason. Readers should also
carefully review the risk factors described in Uniteds most recent Annual
Report on Form 10-K for the period ending December 31, 2005.



|Item 9.01 | Financial Statements and Exhibits.
|--------- | ----------------------------------

| | (c) | Exhibits:
| | --- | ---------



Exhibit 99.1 Press Release of United Financial Corp. dated July 28, 2006, reporting financial results for the second quarter of 2006.

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SIGNATURES



Pursuant to the requirements of the Securities and Exchange Act of 1934, United Financial Corp. has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

|                    |  | UNITED FINANCIAL CORP.
|------------------- |  | ----------------------
|DATE: July 31, 2006 |  | By:                   
|                    |  |                       

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EXHIBIT INDEX

|ExhibitNo.   |  | Description                                                                                                             
|------------ |  | ------------------------------------------------------------------------------------------------------------------------
|Exhibit 99.1 |  | Press Release of United Financial Corp. dated July 28, 2006, reporting financial results for the second quarter of  2006

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