CORRESP 1 filename1.txt June 8, 2006 Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Verasun Energy Corporation Form S-1 Registration Statement Registration No. 333-132861 Ladies and Gentlemen: In connection with the above-captioned Registration Statement, we wish to advise that between May 26, 2006 and the date hereof, 16,882 copies of the Preliminary Prospectus dated May 26, 2006 were distributed as follows: 13,788 to 3 prospective underwriters; 1,295 to 1,295 institutional investors; 0 to 0 prospective dealers; 4 to 4 rating agencies and 1,795 to 1,795 others. We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934. We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 1 p.m. (Washington D.C. time) on June 13, 2006 or as soon thereafter as practicable. Very truly yours, MORGAN STANLEY & CO. INCORPORATED LEHMAN BROTHERS INC. A.G. EDWARDS & SONS, INC. By: Morgan Stanley & Co. Incorporated By: /s/ Eric Benedict --------------------- Name: Eric Benedict Title: Vice President