EXHIBIT 31.3

CERTIFICATION

I, Allen E. Larson, certify that:

|1. |  | I
have reviewed this report on Form 10-Q/A of Minn Dak Farmers Cooperative;
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|2. |  | Based
on my knowledge, this report does not contain any untrue statement of a material fact or
omit to state a material fact necessary to make the statements made, in light of the
circumstances under which such statements were made, not misleading with respect to the
period covered by this report;
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|3. |  | Based
on my knowledge, the financial statements, and other financial information included in
this report, fairly present in all material respects the financial condition, results of
operations and cash flows of the Company as of, and for, the periods presented in this
report;
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|4. |  | The
Companys other certifying officers and I are responsible for establishing and
maintaining disclosure controls and procedures (as defined in Exchange Act Rules
13a-15(e) and Rule 15d-15(e)) for the Company and have:
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| | a) |  | designed
such disclosure controls and procedures to ensure that material information relating to
the Company, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being
prepared;
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| | b) |  | evaluated
the effectiveness of the Companys disclosure controls and procedures and presented
in this report our conclusions about the effectiveness of the disclosure controls and
procedures, as of the end of the period covered by this report based on such evaluation.
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| | c) |  | disclosed
in this report any change in the registrants internal control over financial
reporting that occurred during the Companys most recent fiscal quarter that has
materially affected, or is reasonably likely to materially affect, the Companys
internal control over financial reporting; and
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|5. |  | The
Companys other certifying officers and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the Companys auditors
and the audit committee of the Companys board of directors:
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| | a) |  | all
significant deficiencies and material weaknesses in the design or operation of internal
control over financial reporting which are reasonably likely to adversely affect the
Companys ability to record, process, summarize and report financial information;
and
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| | b) |  | any
fraud, whether or not material, that involves management or other employees who have a
significant role in the Companys internal control over financial reporting.
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|Date: | November 27, 2006 |  | /s/  Allen E. Larson                   
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|      |                   |  | Controller and Chief Accounting Officer

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