The information in this Current Report on Form 8-K, including the exhibit, is furnished pursuant to Item 2.02, “Results of Operations and Financial Condition” and shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to liability under that Section. Furthermore, the information in this Current Report on Form 8-K, including the exhibit, shall not be deemed to be incorporated by reference into the filings of United PanAm Financial Corp. under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended.

On October 19, 2006, United PanAm Financial Corp. issued a press release announcing its third quarter 2006 earnings. A copy of the press release is furnished as Exhibit 99.1 to this report.

(d) Exhibits

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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EXHIBIT INDEX

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