EXHIBIT 15








Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D. C.  20549


We are aware that our report dated October 30, 2001 on our review of the interim
financial information of Blue Valley Ban Corp for the periods ended September
30, 2001 and 2000 and included in the Company's quarterly report on Form 10Q for
the quarter then ended is incorporated by reference in Registration Statement
333-46022. Pursuant to Rule 436(c) under the Securities Act of 1933, this report
should not be considered 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 30, 2001