VeraSun Energy Corporation
100 22nd Avenue
Brookings, South Dakota 57006
July 14, 2006
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: VeraSun Energy Corporation
Registration Statement on Form S-4
File No. 333-133342
Pursuant to Rule 461 of the General Rules and Regulations under the
Securities Act of 1933, as amended, VeraSun Energy Corporation (the "Company")
hereby requests that the effective date of the above-captioned Registration
Statement be accelerated so that the Registration Statement will become
effective at 1:00 p.m., Eastern Time, on July 18, 2006, or as soon thereafter
as practicable.
The Company acknowledges that:
- should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
- the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the Company from its full responsibility for the adequacy
and accuracy of the disclosure in the filing; and
- the Company may not assert the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.
VeraSun Energy Corporation
By: /s/ Donald L. Endres
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Donald L. Endres
Chief Executive Officer