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August 23, 2007
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of BioFuel Energy Corp.’s Form 8-K dated August 23, 2007, and have the following comments:
1.
We agree with the Company’s statements made in the first sentence of paragraph 1, in the first and second sentences of paragraph 5, and in paragraphs 2, 3, 4 and 6.
2.
We have no basis upon which to agree or disagree with the Company’s statements made in the second sentence of paragraph 1 and in the third sentence of paragraph 5.
Yours truly,
Member of
Deloitte Touche Tohmatsu