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  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
                                                         Solutions for Success