September 26, 2005 MICHAEL J. MESSAGLIA DIRECT DIAL: (317) 238-6249 E-MAIL: MMESSAGLIA@KDLEGAL.COM VIA EDGAR United States Securities and Exchange Commission Division of Corporate Finance Judiciary Plaza 450 Fifth Street, N.W. Washington, DC 20549 Re: Blue River Bancshares, Inc. Item 4.02 8-K Filed April 20, 2005 Form 10-KSB for the fiscal year ended December 31, 2004 Forms 10-QSB for the quarterly periods ended March 31, 2005 and June 30, 2005 File No. 000-24501 Ladies and Gentlemen: On behalf of our client, Blue River Bancshares, Inc. (the "Company"), we hereby request an extension of time until October 4, 2005, to respond to the comments of the Staff of the Securities and Exchange Commission received September 20, 2005 concerning the above-referenced reports of the Company. If this request for an extension of time is not acceptable, please contact the undersigned at your earliest convenience. Respectfully, /s/ Michael J. Messaglia Michael J. Messaglia