[HUSCH BLACKWELL LLP LETTERHEAD]
Eric J. Gervais
Partner
4801 Main Street, Suite 1000
Kansas City, MO 64112
Direct: 816.983.8362
Fax: 816.983.8080
eric.gervais@huschblackwell.com
September 11, 2013
U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 |
On behalf of Blue Valley Ban Corp. (the “Company”) please find enclosed a draft registration statement on Form S-1 pursuant to which the Company intends to undertake a rights offering. The Company previously filed registration statements in 2004 (Form S-8) and 2008 (Form S-1), but ceased to be a reporting company on June 8, 2012 when it filed a Form 15-12B. Pursuant to the guidance found in Question 54 of the Division of Corporate Finance’s Frequently Asked Questions of General Applicability on Title I of the JOBS Act, we believe that the Company qualifies as an emerging growth company.
Please feel free to call me at 816-983-8362 or Steve Carman at 816-983-8153 with any questions or comments.
| Sincerely, | |||
| /s/ Eric J. Gervais | |||
| Eric J. Gervais |
Husch Blackwell LLP