United Western Bancorp, Inc., CIK No. 944725, is a Colorado corporation located in Thornton, Colorado, with a class of securities registered with the Commission pursuant to Exchange Act Section 12(g). The company is delinquent in its periodic filings with the Commission, having not filed any periodic reports since it filed a Form 8-A registration statement on October 29, 2010. As of June 20, 2014, the company’s stock (symbol “UWBKQ”) was traded on the over-the-counter markets. On March 2, 2012, the company filed a Chapter 7 petition in the U.S. Bankruptcy Court for the District of Colorado, and the case was still pending as of January 15, 2014. In addition to their repeated failures to file timely periodic reports, Respondents failed to heed delinquency letters sent to them by the Division of Corporation Finance requesting compliance with their periodic filing obligations or, through their failure to maintain a valid address on file with the Commission as required by Commission rules, did not receive such letters.