Exhibit 15.2 [LOGO] 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 April 26,2000 on our review of the interim financial information of Midwest Grain Products, Inc. for the periods ended March 31, 2000 and 1999 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 April 26, 2000 Solutions for Success