GCC Cannot Find User32.Dll

Reinstall GCC
A missing User32.dll file is often the cause of a corrupt installation. To restore the User32.dll file, re-install GCC. First, uninstall GCC using the Windows Add/Remove programs tool. Restart Windows after you have successfully removed the program and reinstall GCC.
Run Windows Update
Restore a missing user32.dll file by running a Windows update on your computer. Visit the Microsoft Windows Update Web site at windowsupdate.microsoft.com to update your system using the latest hotfixes and patches.
Run an Antivirus Program
Malware, viruses and malicious files can cause a user32.dll file to become corrupt or missing. To restore a user32.dll file that is missing due to a virus, run an antivirus program to get rid of the malicious files.
Run System Restore
Software changes and incompatibilities may cause the user32.dll file to become corrupt or missing. Restore your Windows computer to a previous date in which the user32.dll file was working. Click “Start,” type “System Restore” in the Search box and click “Enter.” Follow the onscreen instructions of the System Restore wizard to restore the missing user32.dll file.