Form: 10-Q

Quarterly report pursuant to Section 13 or 15(d)

EXHIBIT 15.2 LETTER FROM ACCOUNTANTS

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 Moores Rowland
816 221-6300 Fax 816 221-6380 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 January 26, 1999, on our review of the
interim financial information of Midwest Grain Products, Inc. for the periods
ended December 31, 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.



BAIRD, KURTZ & DOBSON


January 26, 1999