November 19, 2013

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

Attn:  Mr. Todd K. Schiffman

Re:          Blue Valley Ban Corp (the “Company”)

Registration Statement on Form S-1

File No. 333-191058

To the Commission:

On September 11, 2013, the Company submitted a confidential draft registration statement on Form S-1 (the “Draft Registration Statement”).  The Company received comments on the Draft Registration Statement from Mr. Todd K. Schiffman of the staff the Securities and Exchange Commission (the “Commission”).  On October 28, 2013, the Company filed a registration statement on Form S-1 (the “Registration Statement”) to respond to the comments on the Draft Registration Statement and update certain disclosure.  The Company received comments on the Registration Statement from Mr. Todd K. Schiffman of the Commission staff.  The following sets forth the comments of the Commission staff and the Company’s response to those comments.  The Company has simultaneously filed an amended Registration Statement to respond to the comments and update certain disclosure.  The text of each comment has been included in this letter for your reference, and the Company’s response is presented below each comment.

Form S-1

General

1. Comment:  Please note the updating requirements of Rule 3-12 of Regulation S-X and  provide an updated consent from your independent accountant in your next amendment.

Response: The Company has included updated financial statements and an updated consent in its most recent filing.

Cover page of prospectus

2. Comment:  Please disclose the missing information including price, expenses, and    proceeds, the number of rights you are registering and the number of shares that each subscription right can purchase.

Response:  The disclosure has been revised as requested.

The Rights Offering, page 3

3. Comment:  We note the changes made to the section entitled “Fees and Expenses” on page 2.  Please identify and quantify the fees.

Response:  The disclosure has been revised as requested.

Risk Factors, page 6

Risks Related to Blue Valley, page 8

Changes in Interest Rates, page 8

4. Comment: We acknowledge your response to comment 6 of our letter to you dated October 8, 2013.  As we requested, describe the actual risk to you from increases in interest rates on adjustable loans in your loan portfolio including risks of higher delinquencies and defaults and lower earnings.  Also disclose the risks that increases in interest rates may lower the amount of new loans that you originate.

Response:  The disclosure has been revised as requested.

Management’s Discussion and Analysis, page 59

Overview, page 60

5. Comment:  We acknowledge your response to comment 10 of our letter to you dated October 8, 2013.  Please revise the first paragraph to discuss the effect on your net income of your dividends on the $21 million in Preferred Stock increasing from five to nine percent as of December 2013.

Response:  The disclosure has been revised as requested.

Management, page 79

6. Comment:  Please identify any directors that have been appointed by the beneficial owners of the Preferred stock and identify the beneficial owners.

Response:  The disclosure has been revised as requested.

Report of Independent Registered Public Accounting Firm, page F-35

7. Comment:  Please include a signed audit report as required by Rule 2-02 of Regulation S-X.

Response:  The signed audit report has been included in the most recent filing.

Notes to Consolidated Financial Statements December 31, 2012, 2011 and 2010

Note 12: Income Taxes, page F-64

8. Comment:  We note your response to comment 14 in our letter dated October 8, 2013.  Please provide us with the following specific detailed information to support the realizability of the net deferred tax asset at December 31, 2012, June 30, 2013 and any future quarterly periods (September 30, 2013):

Ÿ Detailed tax effects of temporary differences related to the deferred tax asset as of June 30, 2013 and any future quarterly period (September 30, 2013), similar to the information presented in your response and in the S-1 on page F-65 as of December 31, 2012 and 2011;

Ÿ Provide us with your forecasted 2013 projections, including all assumptions considered;

Ÿ Detailed information comparing actual vs. forecasted results for the fiscal year ended December 31, 2012 and for the six month period ending June 30, 2013 and any future quarterly period (September 30, 2013).  In regard to any projections and assumptions utilized, provide us with specific evidence to support the assumptions, such as the number of years in the projections, estimated growth rates, net interest margins considered, estimated loan loss provision rates, efficiency ratio as well as revenue and expense growth rates utilized.

Response:  Attached as Appendices to this letter are the following documents related to the net deferred tax asset and responsive to the requests: Appendix 1 – composition of the deferred tax asset as of the years ended December 31, 2011 and 2012 and the nine months ended September 30, 2013, Appendix 2 – the Company’s 2013 Consolidated Quarterly Balance Sheet; Appendix 3 – the Company 2013 Consolidated Quarterly Income Statement; Appendix 4 – the Company’s Balance Sheet (budget vs. actual) for the nine months ended September 30, 2013; Appendix 5 – the Company’s Income Statement (budget vs. actual) for the nine months ended September 30, 2013; Appendix 6 – the Company’s Balance Sheet (budget vs. actual) for the year ending December 31, 2012; Appendix 7 – the Company’s Income Statement (budget vs. actual) for the year ending December31, 2012.

The Company is currently in the process of preparing a budget/forecast for 2014, but has not completed that process as of this time.  However, based on a September 30, 2013 Bank-only Asset-Liability Management net interest margin (static rate) forecast, the anticipated impact of the use of proceeds for the Rights Offering, the increase in the rate on the Fixed Rate Cumulative Preferred Stock, as well as management assumptions for no material requisite provision for loan losses, and modest declines in non-interest income and reductions in non-interest expense (especially those related to foreclosed assets held for sale), the Company anticipates that consolidated budgeted net income for 2014 will be approximately $3 million - $4 million.

The Company would be happy to discuss the information presented or any other questions the Commission staff may have related to the net deferred tax asset.

Exhibits

9. Comment:  We note that you have not filed most of your exhibits required by Item 601.  Please file the fairness opinion.  Please allow adequate time after you file the exhibits for the staff to review each of the exhibits and for you to respond to any comments.

Response:  All exhibits have been included in the most recent filing.

We look forward to hearing from you soon to discuss any comments you may have on this letter and any additional comments you have on the filing.  Please contact the undersigned at (816) 983-8362 or Steve Carman at (816) 983-8153.

Sincerely,

/s/ Eric J. Gervais

Eric J. Gervais

Appendix 1

	September 30, 2013		December 31, 2012		December 31, 2011
Deferred Tax Assets
Allowance for loan losses	$	2,508	$	3,351	$	4,880
Net operating loss from BVBC and subsidiary		8,892		9,153		7,723
Accumulated depreciation on AFS securities		2,652		-		-
Deferred Compensation		50		80		123
Offering Costs		170		180		190
Non-accrual loan interest		50		46		59
Other real estate owned reserve		1,821		1,178		1,215
Other		714		639		516
		16,857		14,627		14,716
Deferred Tax Liabilities
Accumulated depreciation		(250)		(253)		(321)
FHLBank stock basis		(590)		(557)		(511)
Accumulated appreciation on AFS securities		-		(29)		(89)
Prepaid intangibles		(180)		(177)		(185)
Core deposit intangible related to Unison Bancorp and subsidiary acquisition		(12)		(45)		(90)
Other		(9)		(9)		(9)
		(1,041)		(1,070)		(1,205)
Net deferred tax asset before valuation allowance	$	15,816	$	13,557	$	13,511
Valuation allowance		(12,014)		(12,436)		(12,600)
Net deferred tax asset	$	3,802	$	1,121	$	911

Appendix 2

BLUE VALLEY BAN CORP..

CONSOLIDATED QUARTERLY BALANCE SHEET

2013 Budget 2012 ACTUAL

(in thousands) Fourth Third Second First Fourth Third Second First

Cash and due from banks	$	18,250	$	18,250	$	18,250	$	18,250	$	33,353	$	24,191	$	24,875	$	29,546
Interest bearing deposits in other financial institutions		20,733		20,635		40,701		54,717		67,725		73,943		78,306	$	86,443
Federal funds sold and other short-term investments		7		7		7		7		-		-		-	$	-
Cash and cash equivalents		38,989		38,892		58,958		72,973		101,077		98,134		103,181		115,989
Available-for-sale securities		110,600		110,600		110,600		100,600		77,845		75,158		65,579		66,666
Mortgage loans held for sale		2,530		3,530		4,030		2,530		7,621		5,132		2,391		1,597
Loans		442,794		438,299		433,529		428,384		415,671		430,606		429,327		437,935
Less allowance for loan losses		(10,000)		(9,850)		(9,700)		(9,550)		(9,057)		(9,363)		(9,399)		(10,841)
Net loans		432,794		428,449		423,829		418,834		406,614		421,243		419,928		427,094
Premises and equipment		14,651		14,960		15,223		15,118		15,448		15,597		15,729		15,873
Foreclosed assets held for sale		28,299		28,359		28,419		28,479		31,936		31,067		33,079		27,864
Interest receivable		1,736		1,724		1,712		1,698		1,529		1,730		1,445		1,899
Deferred income taxes		1,005		1,005		1,005		1,005		1,121		973		999		965
Income tax receivable		-		-		-		-		-		-		-		-
Prepaid expenses and other assets		6,210		6,413		6,616		6,192		6,095		6,240		6,480		6,316
FHLB stock, FRB stock and other securities		7,591		7,558		7,525		7,493		7,540		7,429		7,396		7,398
Goodwill		-		-		-		-		179		214		250		286
Core deposit intangible asset, at amortized cost		36		72		107		143		-		-		-		-
Total Assets	$	644,442	$	641,561	$	658,024	$	655,065	$	657,005	$	662,917	$	656,457	$	671,946
LIABILITIES
Demand deposits	$	121,441	$	120,626	$	119,666	$	118,670	$	113,698	$	124,003	$	112,790	$	107,739
Savings, NOW and money market deposits		230,210		228,911		227,612		226,313		235,633		228,540		218,902		228,767
Time deposits		137,755		137,857		137,959		138,061		135,136		139,957		157,915		170,897
Total Deposits		489,406		487,394		485,238		483,044		484,466		492,499		489,607		507,404
Federal funds purchased and other interest-bearing liabilities		21,750		21,507		21,264		21,021		21,668		19,946		17,473		15,625
Short-term debt		3		3		3		3		-		-		-		-
Long-term debt		85,848		85,822		105,743		105,628		101,111		100,942		100,772		100,603
Accrued interest and other liabilities		2,516		2,874		2,450		6,047		9,945		9,958		9,165		8,481
Total Liabilities		599,523		597,601		614,698		615,743		617,190		623,344		617,017		632,113
STOCKHOLDERS' EQUITY
Preferred Stock		8		8		8		8		22		22		22		22
Common stock		4,177		4,142		4,142		3,232		2,934		2,880		2,880		2,884
Additional paid-in capital		41,266		41,148		41,137		38,397		38,746		38,571		38,560		38,551
Retained earnings		(532)		(1,338)		(1,962)		(2,314)		(1,930)		(1,947)		(2,028)		(1,678)
Unrealized appreciation (depreciation) on
available for sale securities, net of income taxes		-		-		-		-		43		46		6		55
Total Stockholder's Equity		44,919		43,960		43,326		39,322		39,815		39,573		39,440		39,833
Total Liabilities and Stockholder's Equity	$	644,442	$	641,561	$	658,024	$	655,065	$	657,005	$	662,917	$	656,457	$	671,946

Appendix 3

BLUE VALLEY BAN CORP.

CONSOLIDATED QUARTERLY EARNINGS TREND

2013 Budget 2012 ACTUAL

(in thousands) Fourth Third Second First Fourth Third Second First

INTEREST INCOME
Interest and fees on loans	$	5,972		$	5,863		$	5,672		$	5,496		$	5,545		$	5,735		$	5,689		$	5,884
Federal funds sold		-			-			-			-			0			0			0			0
Available-for-sale securities		514			514			485			385			313			287			230			268
Dividends on FHLB and FRB stock		85			30			85			30			91			33			88			28
Other income		13			21			31			42			54			43			54			43
Total interest income		6,584			6,428			6,272			5,953			6,002			6,097			6,061			6,223
INTEREST EXPENSE
Interest-bearing demand deposits		118			117			115			114			109			127			200			265
Savings and money market deposit accounts		76			75			74			72			68			69			70			84
Other time deposits		463			502			524			544			526			606			655			700
Federal Funds Purchased and other interest-bearing liabilities		14			13			13			13			11			13			11			9
Short-term debt		-			-			-			-			-			0			0			0
Long-term debt		718			785			912			908			923			922			913			912
Total interest expense		1,388			1,493			1,638			1,650			1,637			1,737			1,849			1,970
NET INTEREST INCOME		5,196			4,935			4,634			4,302			4,366			4,360			4,211			4,254
PROVISION FOR LOAN LOSSES		300			300			300			300			-			650			100			450
NET INTEREST INCOME AFTER PROVISION
FOR LOAN LOSSES		4,896			4,635			4,334			4,002			4,366			3,710			4,111			3,804
NONINTEREST INCOME											-
Loans held for sale fee income		559			743			680			426			682			833			389			543
Service fees		901			889			892			869			868			832			878			874
Gain contingency		-			-			-			-			-			-			-			-
Realized gains on available-for-sale securities		-			-			-			-			-			-			-			-
Other income		226			226			229			228			430			501			411			193
Total noninterest income		1,685			1,858			1,800			1,522			1,981			2,166			1,678			1,610
NONINTEREST EXPENSE
Salaries and employee benefits		2,834			2,867			2,801			2,685			2,903			2,579			2,524			2,581
Net occupancy expense		670			730			715			631			638			664			619			647
Other operating expense		2,166			2,167			2,160			2,431			2,645			2,281			2,726			2,501
Total noninterest expense		5,670			5,763			5,677			5,747			6,186			5,524			5,869			5,730
INCOME (LOSS) BEFORE INCOME TAXES		911			729			458			(222)			160			352			(80)			(316)
PROVISION FOR INCOME TAXES		-			-			-			-			(146	)		(1	)		(1)			(1)
QUARTERLY NET INCOME	$	911		$	729		$	458		$	(222)		$	306		$	353		$	(78)		$	(315)
YEAR TO DATE NET INCOME	$	1,877		$	965		$	236		$	(222)		$	267		$	(40)		$	(393)		$	(315)
QUARTERLY
Return on Assets		0.57	%		0.34	%		0.14	%		-0.03	%		0.19	%		0.16	%		-0.02	%		-0.05	%
Return on Common Equity		8.06	%		4.92	%		2.22	%		-0.56	%		3.07	%		3.54	%		-0.79	%		-3.15	%
Net Interest Margin		3.58	%		3.37	%		3.16	%		2.95	%		2.94	%		2.98	%		2.84	%		2.97	%
YEAR TO DATE
Return on Assets		0.29	%		0.20	%		0.07	%		-0.14	%		0.04	%		-0.01	%		-0.12	%		-0.19	%
Return on Common Equity		4.43	%		0.16	%		1.18	%		-2.28	%		0.67	%		-0.13	%		-1.98	%		-3.15	%
Net Interest Margin		3.23	%		3.13	%		3.03	%		2.95	%		2.92	%		2.94	%		2.92	%		2.93	%

Appendix 4

BLUE VALLEY BAN CORP.
CONSOLIDATED BALANCE SHEET
ASSETS
	Actual		Budget
	September 30, 2013		September 30, 2013
Cash and due from banks	$	26,653,396	$	18,250,000
Interest bearing deposits in other financial institutions		45,600,289		20,635,177
Federal funds sold and other short-term investments		-		6,600
Cash and cash equivalents		72,253,685		38,891,777
Available-for-sale securities		95,205,520		110,600,000
Mortgage loans held for sale		1,966,294		3,530,000
Loans		406,299,165		438,299,250
Less allowance for loan losses		(6,778,162)		(9,850,000)
Net loans		399,521,003		428,449,250
Premises and equipment		15,643,850		14,960,183
Foreclosed assets held for sale		29,090,890		28,359,000
Interest receivable		1,736,138		1,723,830
Deferred income taxes		3,802,101		1,004,761
Income tax receivable		-		-
Prepaid expenses and other assets		6,291,302		6,412,697
FHLB stock, FRB stock and other securities		7,223,723		7,557,973
Core deposit intangible asset, at amortized cost		71,424		71,500
Total Assets	$	632,805,930	$	641,560,971
LIABILITIES AND STOCKHOLDERS' EQUITY
Demand deposits	$	112,591,640	$	120,626,317
Savings, NOW and money market deposits		232,388,199		228,911,000
Time deposits		116,488,337		137,857,103
Total Deposits		461,468,176		487,394,420
Federal funds purchased and other interest-bearing liabilities		40,943,851		21,507,000
Short-term debt		-		3,000
Long-term debt		61,993,105		66,233,732
Guaranteed preferred beneficial interest in
Company's subordinated debt		19,588,000		19,588,000
Accrued interest and other liabilities		12,569,324		2,874,450
Total Liabilities		596,562,456		597,600,602
STOCKHOLDERS' EQUITY
Preferred stock		21,750		8,435
Common stock		2,938,871		4,141,657
Additional paid-in capital		38,807,484		41,148,148
Retained earnings		(1,546,461)		(1,337,871)
Unrealized appreciation (depreciation) on
available for sale securities, net of income taxes		(3,978,170)		-
Total Stockholders' Equity	36,243,474_			43,960,369
Total Liabilities and Stockholders' Equity	$	632,805,930	$	641,560,971

Appendix 5

BLUE VALLEY BAN CORP.
CONSOLIDATED STATEMENT OF INCOME
	Nine Months Ended September 30, 2013
						Over (Under) Budget
	Actual			Budget				$		%
INTEREST AND DIVIDEND INCOME
Interest and fees on loans	$	15,626,147		$	17,030,150	$	(1,404,003)		-8.24	%
Federal funds sold		6			-		6		100.00	%
Available-for-sale securities		1,140,383			1,383,800		(243,417)		-17.59	%
Dividends on FHLB and Federal Reserve Bank Stock		154,025			145,000		9,025		6.22	%
Other income		112,088			93,500		18,588		19.88	%
Total interest and dividend income		17,032,649			18,652,450		(1,619,801)		-8.68	%
INTEREST EXPENSE
Interest bearing demand deposits		237,090			346,000		(108,910)		-31.48	%
Savings and money market deposit accounts		207,048			221,100		(14,052)		-6.36	%
Other time deposits		1,307,194			1,568,900		(261,706)		-16.68	%
Federal funds purchased and other interest-bearing liabilities		18,808			39,500		(20,692)		-52.38	%
Short-term debt		2			-		2
Long-term debt		2,710,803			2,605,448		105,355		4.04	%
Total interest expense		4,480,945			4,780,948		(300,003)		-6.27	%
NET INTEREST INCOME		12,551,704			13,871,502		(1,319,798)		-9.51	%
PROVISION FOR LOAN LOSSES		(1,700,000	)		900,000		(2,600,000)		-288.89	%
NET INTEREST INCOME AFTER PROVISION
FOR LOAN LOSSES		14,251,704			12,971,502		1,280,202		9.87	%
NONINTEREST INCOME
Loans held for sale fee income		1,322,759			1,848,100		(525,341)		-28.43	%
Service fees		2,585,085			2,650,025		(64,940)		-2.45	%
Other income		1,271,183			682,729		588,454		86.19	%
Total noninterest income		5,179,027			5,180,854		(1,827)		-0.04	%
NONINTEREST EXPENSE
Salaries and employee benefits		7,961,386			8,352,400		(391,014)		-4.68	%
Net occupancy expense		1,974,940			2,075,820		(100,880)		-4.86	%
Other operating expense		8,295,391			6,758,712		1,536,679		22.74	%
Total noninterest expense		18,231,717			17,186,932		1,044,785		6.08	%
INCOME (LOSS) BEFORE INCOME TAXES		1,199,014			965,424		233,590		24.20	%
PROVISION (BENEFIT) FOR INCOME TAXES
Provision (benefit) for income taxes		422,090			372,900		49,190		13.19	%
Valuation allowance for deferred tax asset		(422,090)			(372,900)		(49,190)		13.19	%
Total provision (benefit) for income taxes		-			-		-		100.00	%
NET INCOME (LOSS)	$	1,199,014		$	965,424	$	233,590		-24.20	%

Appendix 6

BLUE VALLEY BAN CORP.
CONSOLIDATED BALANCE SHEET
ASSETS
	Actual			Budget
	December 31,2012			December 31,2012
Cash and due from banks	$	33,352,879		$	26,760,526
Interest bearing deposits in other financial institutions		67,724,597			21,315,605
Federal funds sold and other short-term investments		-			-
Cash and cash equivalents		101,077,476			48,076,131
Available-for-sale securities		77,845,117			107,648,757
Mortgage loans held for sale		7,621,405			2,332,500
Loans		415,670,680			488,925,452
Less allowance for loan losses		(9,056,709	)		(12,084,175	)
Net loans		406,613,971			476,841,277
Premises and equipment		15,447,616			15,662,087
Foreclosed assets held for sale		31,935,914			19,395,161
Interest receivable		1,529,395			1,904,912
Deferred income taxes		1,121,263			344,622
Income tax receivable		-			-
Prepaid expenses and other assets		6,095,001			5,900,520
FHLB stock, FRB stock and other securities		7,539,573			7,484,823
Core deposit intangible asset, at amortized cost		178,560			178,560
Total Assets	$	657,005,291		$	685,769,350
LIABILITIES AND STOCKHOLDERS' EQUITY
Demand deposits	$	113,697,618		$	111,588,443
Savings, NOW and money market deposits		235,632,576			226,090,798
Time deposits		135,136,180			185,381,386
Total Deposits		484,466,374			523,060,627
Federal funds purchased and other interest-bearing liabilities		21,667,797			17,882,504
Short-term debt		-			-
Long-term debt		81,522,745			81,522,741
Guaranteed preferred beneficial interest in
Company's subordinated debt		19,588,000			19,588,000
Accrued interest and other liabilities		9,945,162			2,384,645
Total Liabilities		617,190,078			644,438,517
STOCKHOLDERS' EQUITY
Preferred stock		21,750			21,750
Common stock		2,934,123			2,883,610
Additional paid-in capital		38,746,083			38,582,611
Retained earnings		(1,929,852	)		(330,555	)
Unrealized appreciation (depreciation) on
available for sale securities, net of income taxes		43,109			173,417
Total Stockholders' Equity		39,815,213			41,330,833
Total Liabilities and Stockholders' Equity	$	657,005,291		$	685,769,350

Appendix 7

BLUE VALLEY BAN CORP.
CONSOLIDATED STATEMENT OF INCOME
	Twelve Months Ended December 31, 2012

					Over (Under) Budget
	Actual		Budget		$		%
INTEREST AND DIVIDEND INCOME
Interest and fees on loans	$	22,852,433	$	25,692,471	$	(2,840,038)	-11.05%
Federal funds sold	69		-		69		100.00%
Available-for-sale securities	1,097,363		1,151,543		(54,180)		-4.70%
Dividends on FHLB and Federal Reserve Bank Stock	240,387		231,812		8,575		3.70%
Other income	192,922		80,095		112,827		140.87%
Total interest and dividend income	24,383,174		27,155,921		(2,772,747)		-10.21%
INTEREST EXPENSE
Interest bearing demand deposits	700,313		1,431,874		(731,561)		-51.09%
Savings and money market deposit accounts	290,944		314,185		(23,241)		-7.40%
Other time deposits	2,487,026		2,832,017		(344,991)		-12.18%
Federal funds purchased and other interest-bearing liabilities	43,719		42,378		1,341		3.16%
Short-term debt	11		-		11
Long-term debt	3,670,294		3,396,520		273,774		8.06%
Total interest expense	7,192,307		8,016,974		(824,667)		-10.29%
NET INTEREST INCOME	17,190,867		19,138,947		(1,948,080)		-10.18%
PROVISION FOR LOAN LOSSES	1,200,000		1,200,000		-		0.00%
NET INTEREST INCOME AFTER PROVISION
FOR LOAN LOSSES	15,990,867		17,938,947		(1,948,080)		-10.86%
NONINTEREST INCOME
Loans held for sale fee income	2,446,435		2,136,986		309,449		14.48%
Service fees	3,452,186		3,623,492		(171,306)		-4.73%
Other income	1,535,345		1,243,645		291,700		23.46%
Total noninterest income	7,433,966		7,004,123		429,843		6.14%
NONINTEREST EXPENSE
Salaries and employee benefits	10,586,973		10,978,765		(391,792)		-3.57%
Net occupancy expense	2,568,207		2,710,491		(142,284)		-5.25%
Other operating expense	10,153,121		10,108,273		44,848		0.44%
Total noninterest expense	23,308,301		23,797,529		(489,228)		-2.06%
INCOME (LOSS) BEFORE INCOME TAXES	116,532		1,145,541		(1,029,009)		-89.83%
PROVISION (BENEFIT) FOR INCOME TAXES
Provision (benefit) for income taxes	68,078		-		68,078		100.00%
Valuation allowance for deferred tax asset	(218,079)		-		(218,079)		100.00%
Total provision (benefit) for income taxes	(150,001)		-		(150,001)		100.00%
NET INCOME (LOSS)	$	266,533	$	1,145,541	$	(879,008)	76.73%