Exhibit 16.01
[Eide Bailly LLP Letterhead]
January 20, 2005
United States Securities and Exchange Commission
Washington, DC 20549
Ladies and Gentlemen:
We have been furnished with a copy of the disclosures included in Item 4.01 of Form 8-K to be filed by South Dakota Soybean Processors. We agree with the statements made in those disclosures insofar as they relate to our Firm.
/s/ Eide Bailly LLP
Eide Bailly LLP
Sioux Falls, SD