Exhibit 15.2

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


We are aware that our report dated November 1, 2002 on our review of the interim
financial information of MGP Ingredients,  Inc. (f.k.a.  Midwest Grain Products,
Inc.) for the  periods  ended  September  30, 2002 and 2001 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.


                                        /s/ BKD, LLP

Kansas City, Missouri
November 1, 2002