April 4, 2006
Ms. April Sifford
Branch Chief
Securities and Exchange Commission
Washington D.C. 20549-0405
Re: MGP Ingredients, Inc.
File No. 0-17196
Dear Ms. Sifford:
Enclosed please find in EDGAR format MGP Ingredients, Inc.’s response to the staff’s comments of March 20. This response letter has been modified from that faxed to you last week to reflect the company’s new name in the subject line, to add a sentence inadvertently omitted from the response to comment 4 and to correct a typographical error in the company’s response to comment 5.
Please call me at 816-460-5834 if you have any questions about the company’s response.
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Very truly yours, |
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LATHROP & GAGE L.C. |
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By: |
/s/ Carl W. Struby |
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Carl W. Struby |
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cc: Gary
Newberry |
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