May 16, 2019

Eric Newell
EVP, Chief Financial Officer and Treasurer
United Financial Bancorp, Inc.
225 Asylum Street
Hartford, Connecticut 06103

       Re: United Financial Bancorp, Inc.
           Form 10-Q for the Quarterly Period Ended March 31, 2019
           Filed May 7, 2019
           File No. 001-35028

Dear Mr. Newell:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-Q for the Quarterly Period Ended March 31, 2019

Notes to Unaudited Consolidated Financial Statements
Note 15. Investment in D.C. Solar Tax-Advantaged Funds, page 43

1.    We note that your complete loss exposure to your investment in D.C. Solar
is $41.7
      million as of March 31, 2019. We also note from your earnings call for
the quarterly
      period ending March 31, 2019 that this amount is composed of the carrying
value of the
      partnerships on the company's balance sheet, the tax credits associated
with placing the
      inventory into service, as well as the tax loss flow-through benefits and
the effect of
      revaluing deferred tax assets to pretax reform levels on the current
statutory tax rate.
      Please address the following:

          Tell us and disclose in your future filings how much of the $41.7
million relates to
          each of the components identified during the earnings call;
 Eric Newell
United Financial Bancorp, Inc.
May 16, 2019
Page 2

             Clarify which of these amounts are reflected on your consolidated
balance sheet as of
             December 31, 2018 and March 31, 2019, respectively, and which line
items they are
             reflected in; and

             Explain why this amount has increased through March 31, 2019 to
$41.7 million
             compared to your subsequent events footnote disclosed in the Form
10-K for the fiscal
             year ended December 31, 2018, where you disclose a loss exposure
of $37.3 million.
             To the extent applicable, provide a reference to any accounting
literature supporting
             your treatment.
2.       We note your disclosure that you believe a loss is more likely than
not, but that no
         measurable loss has been identified. Please address the following:

             Provide us with a detailed analysis of your impairment
considerations for each your
             investment in D.C. Solar, tax credits and deferred tax assets,
including reference to any
             applicable accounting literature considered and discussion of any
assumptions
             used, explaining why you do not believe any measurable loss can be
identified;

             Disclose how you monitor potential impairments in tax credit
investments; and

             Disclose, in future filings, the status of your ASC 740 evaluation
and the basis of
             whether or not an unrecognized tax liability exists for the
previous tax credit benefits
             claimed.
3.       We note your pro forma presentation of regulatory capital ratios as if
you recognized a
         complete loss on the LLC investments. Please provide us with an
explanation how this
         pro forma presentation complies with Article 11 of Regulation S-X or
other regulatory
         requirements, or revise to remove this pro forma presentation from
your filings.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact John Nolan, Senior Assistant Chief Accountant, at (202)
551-3492
or Robert Klein, Staff Accountant, at (202) 551-3847 with any questions.



FirstName LastNameEric Newell                                   Sincerely,
Comapany NameUnited Financial Bancorp, Inc.
                                                                Division of
Corporation Finance
May 16, 2019 Page 2                                             Office of
Financial Services
FirstName LastName