September 22, 2009
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Attention: Rufus Decker, Accounting Branch Chief
100 F Street, N.E.
Washington, D.C. 20549
Re:
Green Plains Renewable Energy, Inc.
Form 10-K for the fiscal year ended December 31, 2008
Form 10-Q for the period ended June 30, 2009
File No. 1-32924
Ladies and Gentlemen:
We are in receipt of your letter dated September 9, 2009 which sets forth the comments of the Staff of the Securities and Exchange Commission (the “Staff”) regarding Green Plains Renewable Energy, Inc.’s (“Green Plains”) Form 10-K for the fiscal period ended December 31, 2008 and Form 10-Q for the period ended June 30, 2009. Per our discussion, we are accumulating information to prepare our written response. This letter is to confirm that Green Plains plans to respond to the Staff’s comments by October 9, 2009.
Please contact me by phone if any questions or comments arise at 402-315-1603.
Sincerely,
/s/ Jerry L. Peters
Jerry L. Peters
Chief Financial Officer