CARL W. STRUBY |
2345
GRAND BOULEVARD |
September 12, 2007
Securities and Exchange
Commission
450 Fifth Street
Washington, D.C. 20549
Attn: Division of Corporation Finance
Re: MGP Ingredients, Inc. (File No. 0-17196) Form 10-K
Dear Sirs:
We are transmitting herewith electronically on behalf of MGP Ingredients, Inc. (the Company) the Companys Annual Report on Form 10-K for the fiscal year ended July 1, 2007.
Pursuant to General Instruction D.3, the Company has directed me to advise you that the financial statements in the report reflect no change from the preceding year in any accounting principles or practices, or in the method of applying any such principles or practices.
Best regards, |
||
|
|
|
|
LATHROP & GAGE L.C. |
|
|
|
|
|
|
|
|
By: |
/s/ Carl W. Struby |
|
|
Carl W. Struby |
cc: Mr. Brian T. Cahill