EXHIBIT 15.2

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D. C.  20549

We are aware that our report dated January 25, 2001 on our review of the interim
financial  information  of Midwest  Grain  Products,  Inc. for the periods ended
December  31,  2000  and  1999 is  incorporated  by  reference  in  Registration
Statement  333-51849.  Pursuant to Rule 436(c) under the Securities Act of 1933,
this report should not be considered part of the registration statement prepared
or certified by us within the meaning of Sections 7 and 11 of that Act.


                                                 /s/ BAIRD, KURTZ &  DOBSON
                                                 BAIRD, KURTZ & DOBSON

Kansas City, Missouri
January 25, 2001