![](https://capedge.com/proxy/CORRESP/0001352081-12-000024/cardinallogo.jpg)
April 24, 2012
John Hartz
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
RE: Cardinal Ethanol, LLC
Form 10-K for the Year Ended September 30, 2011
Filed December 13, 2011
File No. 0-53036
Form 10-Q for the Quarter Ended December 31, 2011
Filed February 9, 2012
File No. 0-53036
Dear Mr. Hartz,
Cardinal Ethanol, LLC (the "Company") is in receipt of your letter dated April 10, 2012 providing comments on the filings referenced above. Please be advised that the Company intends to provide the requested response to your letter on or before May 1, 2012. Please let us know if you have any questions.
Sincerely,
William Dartt
Chief Financial Officer