Form: 10-Q

Quarterly report pursuant to Section 13 or 15(d)

EXHIBIT 15.2 AWARENESS LETTER

Published on


Exhibit 15.2


[LOGO]

Baird, Kurtz & Dobson
City Center Square
1100 Main, Suite 2700
Kansas City, Missouri 64105
816 221-6300 FAX 816 221-6380
www.bkd.com


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


We are aware that our report dated January 26, 2000 on our review of
the interim financial information of Midwest Grain Products, Inc. for the
periods ended December 31, 1999 and 1998 is incorporated by reference in this
registration statement. 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/Baird, Kurtz & Dobson
BAIRD, KURTZ & DOBSON

Member of
Moores Rowland International

Kansas City, Missouri
January 26, 2000
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