Form: 10-Q

Quarterly report pursuant to Section 13 or 15(d)

EXHIBIT 15.2

Published on




Exhibit 15.2
Baird,
Kurtz &
Dobson

Certified Public City Center Square
Accountants 1100 Main Street, Suite 2700 http://www.bkd.com
Kansas City, MO 64105-2112 Member of
816 221-6300 Fax 816 221-6380 Moores Rowland
International
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Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549



We are aware that our report dated October 28, 1998 on our review of the
interim financial information of Midwest Grain Products, Inc. for the periods
ended September 30, 1998 and 1997 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 a 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



October 24, 1998
BKD
We Deliver Results
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1923-1998