March 4, 1994


Mr. Jeffrey P. Riedler, Branch Chief
United States Securities & Exchange Commission
Division of Corporation Finance
Washington, DC  20549

RE:  Supplemental Information
     Form 10-K Filed on September 30, 1993 for the Period of 7/3/93
     File No. 0-17060

Dear Mr. Rielder:

The following responses should resolve the questions raised by your
letter of February 24, 1994.

Management Discussion and Analysis

In future filings, we will quantify the effects of each item given as
explanation for changes in line items discussed in the results of
operations.

Accounting

Summary of Significant Accounting Policies

Though the Company has at certain times utilized forward pricing,
options and hedging contracts in its grain purchasing operations, none
of these contracts were outstanding as of the dates of the financial
statements in Fiscal 1993 Form 10-K.  Appropriate disclosure and
accounting will be followed if these types of contracts are
outstanding at financial statement dates in the future.

Disclosure of the Impact of Recently Adopted Accounting Standards

The adoption  of SFAS No. 112 will clearly be immaterial to the
Company.  We are aware of the requirements of Topic 11-M and will
disclose the impact of recently adopted accounting standards when
material.

Please advise us of any further questions regarding this filing.

Sincerely,



Delbert L. Seitz
Chief Financial Officer