Exhibit 15.2

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

We are aware that our report dated October 29, 2001 on our review of the interim
financial information of Midwest Grain Products, Inc. for the periods ended
September 30, 2001 and 2000 is incorporated by reference in Registration
Statement 333-51849. 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 29, 2001