Form: 10-Q

Quarterly report pursuant to Section 13 or 15(d)

EXHIBIT 15.2 LTR FROM ACCOUNTANTS

Published on



Exhibit 15.2


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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 October 28, 1999 on our review of the interim
financial information of Midwest Grain Products, Inc. for the periods ended
September 30, 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
October 28, 1999
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