<PAGE>
Exhibit 15.2
[LOGO]
City Center Square
1100 Main Street, Suite 2700
Kansas City, Missouri 64105-2112
Baird, Kurtz & Dobson 816 221-6300 FAX 816 221-6380
--------------------------------------------------------------------------------
bkd.com
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
We are aware that our report dated October 27, 2000 on our review of the interim
financial information of Midwest Grain Products, Inc. for the periods ended
September 30, 2000 and 1999 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 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
October 27, 2000
Solutions for Success
Member of Moores Rowland International [Logo]
an association of independent
accounting firms throughout the world
