1.  | I have reviewed this annual report on Form 10-K/A of MGP Ingredients, Inc.; and  | 
2.  | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report.  | 
Date:  | November 24, 2017  | ||
/s/ Thomas K. Pigott  | |||
Thomas K. Pigott, Vice President, Finance and Chief Financial Officer  | |||