To: Rule Comments
From: Paula Delaney
Subject: File No. S7-10-05
Date: December 12, 2005

The management group at United Financial Corp. (UBMT) strongly supports this SEC proposed rule allowing electronic delivery of proxy materials. It allows issuers to keep pace with current electronic technology, and is a welcome easing of business costs associated with hard copy delivery at a time when public companies are faced with ever increasing costs for compliance with Sarbanes-Oxley regulation.