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 Moores Rowland
                     816 221-6300 Fax 816 221-6380     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  January 26, 1999, on our review of the
interim  financial  information of Midwest Grain Products,  Inc. for the periods
ended  December  31,  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.



                                       BAIRD, KURTZ & DOBSON


January 26, 1999