**Exhibit 10.2**

7900  69th Avenue ~ Greenfield, Minnesota   55373 ~ Phone:  (763) 477-4774 ~ Fax:  (763) 477-5174
| PROJECT: |   | Little Sioux Corn Processors |   | CHANGE ORDER NO:           |   | 1-1               |
|----------|--------|------------------------------|--------|----------------------------|--------|-------------------|
|     |   | 4808 “F” Ave.      |   |                       |   |              |
|     |   | Marcus, IA. 50126            |   | DATE:                      |   | July 17, 2006     |
|     |   |                         |   |                       |   |              |
|     |   |                         |   | PROJECT NO:                |   | 03-06 IA          |
| ATTN:    |   | Steve Roe                    |   |                       |   |              |
|     |   |                         |   | ORIGINAL COMPLETION  DATE; |   | September 1, 2007 |
|     |   |                         |   |                       |   |              |
|     |   |                         |   | CONTRACT FOR:              |   |              |

 

Thecontract is changed as follows:
| **#**  | ** ** | **COST** | ** ** | **DESCRIPTION**                            | ** **                                                               |
|--------|------------|----------|------------|--------------------------------------------|--------------------------------------------------------------------------|
| 1      |       | $        | 936,000.00 |                                       | DDG  Storage Building Expansion, 125’ x 100’ by 39’ eave. |   |
|   |       |     |       | Per  our proposal #06038-1 dated 7/17/2006 |                                                                     |
|   |       |     |       |                                       |                                                                     |
|   |       |     |       |                                       |                                                                     |
|   |       |     |       |                                       |                                                                     |
|   |       |     |       |                                       |                                                                     |
|   |       |     |       |                                       |                                                                     |
|   |       |     |       |                                       |                                                                     |
|   |       |     |       |                                       |                                                                     |
|   |       |     |       |                                       |                                                                     |
|   |       |     |       |                                       |                                                                     |
|   |       |     |       |                                       |                                                                     |
|   |       |     |       |                                       |                                                                     |
|   |       |     |       |                                       |                                                                     |
|   |       | $        | 936,000.00 | * *                                   | *TOTAL*                                                                  | * * |

 
| Original Contract Sum                                                 |   | $                 | 5,673,025.00 |   |
|-----------------------------------------------------------------------|--------|-------------------|--------------|--------|
| Net change by  previously authorized Change Order(s)                  |   | $                 | 17,200.00    |   |
| Contract Sum  prior to this Change Order                              |   | $                 | 5,690,225.00 |   |
| Contract Sum  will be increased by this Change Order in the amount of |   | $                 | 936,000.00   |   |
| New Contract Sum  including this Change Order                         |   | $                 | 6,626,225.00 |   |
| Contract Time to  be increased by (working days)                      |   | 0                 |         |
| Revised date of Substantial Completion                                |   | September 1, 2007 |         |

 
| Accepted By: |       |                               |       |                             |
|--------------|------------|------------------------------------|------------|----------------------------------|
| ** **   | ** ** | **McC Inc.**                       | ** ** | **Little Sioux Corn Processors** |
|         |       | CONTRACTOR                         |       | OWNER                            |
|         |       |                               |       |                             |
|         |       |                               |       | /s/ Stephen G. Roe               |
|         |       | By: Rick Holthaus, Project Manager |       | By: Steve Roe                    |
|         |       |                               |       |                             |
|         |       |                               |       | 7/21/06                          |
|         |       | Date: 7/17/2006                    |       | Date:                            |

 

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