SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

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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): May 3, 2000

UNITED BANCSHARES, INC.

(Exact name of Registrant as specified in its Charter)

N/A

(Former name or former address, if changed since last report)

Item 4. Changes in Registrant's Certifying Accountant

E.S. Evans & Company, Lima, Ohio ("Evans"), the independent auditor for United Bancshares, Inc., has been dismissed by the Company upon the recommendation and approval of the Board of Directors of United Bancshares, Inc. The reason for such dismissal is the Company's recent registration as a Securities Exchange Act of 1934 reporting company has resulted in the Company requiring an independent auditor more experienced in such matters. The reports on the financial statements for the past two years did not contain any adverse opinion or disclaimer of opinion nor were they qualified as to uncertainty, audit scope or accounting principles. In the past two years there have been no disagreements with Evans on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure. Evans has been retained by United Bancshares, Inc. to act as the internal auditor for the Company.

(c) Exhibits

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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 thereunto duly authorized.