UNITED SECURITY BANCSHARES, INC.
131 West Front Street
Post Office Box 249
Thomasville, Alabama 36784
August 2, 2012
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Attention: | Paul Cline | |||
| David Irving | ||||
| Re: | United Security Bancshares, Inc. | |||
| Form 10-K for Fiscal Year Ended December 31, 2011 | ||||
| Filed March 30, 2012 | ||||
| Form 10-Q for Fiscal Quarter Ended March 31, 2012 | ||||
| Filed May 11, 2012 | ||||
| File No. 000-14549 | ||||
Dear Mr. Cline and Mr. Irving:
United Security Bancshares, Inc. is in receipt of your comment letter dated July 31, 2012. We are in the process of reviewing the letter and developing responses to the comments as requested.
While we are attempting to respond to the Commission’s letter within the 10 business days requested, as a result of our initial review of your comments, we do not anticipate being able to respond to the letter within the 10 business day time period. The company is in the process of finalizing its Form 10-Q for the second quarter of 2012, which is due to be filed by August 14, 2012 (also the 10-day deadline for the comment letter response). The personnel who will be primarily responsible for completing the company’s response to the comment letter are currently focused on the filing of the Form 10-Q. We anticipate being able to reply to your comment letter on or before Tuesday, August 28, 2012, which will allow the company time to fully address the comments presented.
We appreciate your consideration of this request. Please contact me at (334) 636-5424 should you have any questions or require additional information.
| Very truly yours, |
| /s/ Robert Steen |
| Robert Steen |
| Vice President, Treasurer and Assistant Secretary, Chief Financial Officer and Principal Accounting Officer |
| cc: | James F. House |
Andrew S. Nix, Esq.