Exhibit 31.3

CERTIFICATION

I, Allen E. Larson, certify that:

|1. |  | I have reviewed this report on Form 10-Q 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:
        April 13, 2007
        
        
        /s/   Allen E. LarsonController and Chief Accounting Officer


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