Exhibit 15.1

July 24, 2003

Doane Pet Care Company
Brentwood, Tennessee

Re: Registration Statement Nos. 333-43643 and 333-70759 on Form S-3 and
Registration Statement Nos. 333-104676, 333-104676-01 and 333-104676-02 on Form
S-2

With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated July 24, 2003 related to our
reviews of interim financial information.

Pursuant to Rule 436 under the Securities Act of 1933 (the Act), such report is
not considered part of a registration statement prepared or certified by an
accountant, or a report prepared or certified by an accountant within the
meaning of Sections 7 and 11 of the Act.

/s/ KPMG LLP

Nashville, Tennessee