Exhibit 15.2
Baird,
Kurtz &
Dobson

Certified  Public    City Center Square
Accountants          1100 Main Street, Suite 2700             http://www.bkd.com
                     Kansas City, MO 64105-2112                        Member of
                     816 221-6300 Fax 816 221-6380  Moores Rowland International

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



     We are aware  that our  report  dated  April 22,  1998 on our review of the
interim  financial  information of Midwest Grain Products,  Inc. for the periods
ended March 31, 1998 and 1997 is incorporated by reference in this  registration
statement. Pursuant to Rule 436(c) under the Securities Act of 1933, this report
should  not be  considered  a 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



May 4, 1998
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