Samuel Atkins Eliot II (August 24, 1862 – October 15, 1950) was an American Unitarian minister.In 1898 the American Unitarian Association elected him secretary (a position effectively the chief executive officer) but in 1900 the position was redesignated as president and Eliot served in that office from inception to 1927, significantly expanding the association's activities and consolidating denominational power in its administration.