December 16, 2016
By E-Mail and Regular Mail
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Attention: | William Dorton | |
| Staff Attorney | ||
| Re: | United Community Financial Corp. (“UCFC”) | |
| Registration Statement on Form S-4 (the “Registration Statement”) | ||
| Registration File No. 333-214763 | ||
To Whom It May Concern:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, UCFC (the “Registrant”) hereby request that the effectiveness of the Registration Statement be accelerated to 10:00 a.m. on December 19, 2016, or as soon thereafter as is practical.
The Registrant requests that it be notified of such effectiveness by a telephone call to Mr. Robert Loesch, of Tucker Ellis LLP, at (216) 696-5916.
Very truly yours,
UNITED COMMUNITY FINANCIAL CORP.
| By: | /s/ Jude J. Nohra | |
| Jude J. Nohra | ||
| General Counsel | ||
| Executive Vice President and Secretary |
| cc: | Robert M. Loesch, Tucker Ellis | |
| Jason L. Hodges, Vorys, Sater, Seymour and Pease LLP |