Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

We are aware that our report  dated  April 26, 2002 on our review of the interim
financial  information  of Midwest  Grain  Products,  Inc. for the periods ended
December  31,  2001  and  2000 is  incorporated  by  reference  in  Registration
Statement  333-51849.  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.


Kansas City, Missouri

April 26, 2002