BKD LLP
Securities and Exchange Commission
450 Fifth Street, N.W.
Washingtton, D.C. 20549
We are aware that our reports dated October 17, 2008, August 13, 2008 and May 15,
2008 on our reviews of the interim financial information of Blue Valley Ban Corp.
for the periods ended, September 30, 2008, June 30, 2008 and March 31, 2008 and
included in the Company's quarterly report on Form 10-Q for the quarters then
ended are incorporated by reference in this registration statement. Pursuant to
Rule 436(c) under the Securities Act of 1933, this report should not be
considered a part of the registration statement prepared or certified by us
within the meaning of Sections 7 and 11 of that Act.
/s/ BKD LLP
Kansas City, Missouri
October 17, 2008