Exhibit 15.2
Baird,
Kurtz &
Dobson

Certified  Public    City Center Square
Accountants          1100 Main Street, Suite 2700        http://www.bkd.com
                     Kansas City, MO 64105-2112          Member of
                     816 221-6300 Fax 816 221-6380       Moores Rowland
                                                         International
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Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549



     We are aware that our report  dated  October  28, 1998 on our review of the
interim  financial  information of Midwest Grain Products,  Inc. for the periods
ended  September  30,  1998  and  1997  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 a 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



October 24, 1998
                                                         BKD
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                                                         1923-1998