Exhibit  15.2


Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C.  20549


We are aware that our report dated January 22, 2004 on our review of the interim financial information of MGP Ingredients, Inc. (f.k.a. Midwest Grain Products, Inc.) for the periods ended December 31, 2003 and 2002 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

January 22, 2004