<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>2
<FILENAME>e27642ex99-2.txt
<DESCRIPTION>LETTER
<TEXT>
                                                             Page 32 of 34 Pages

                                                                    EXHIBIT 99.2

                          Barington Capital Group, L.P.
                               888 Seventh Avenue
                            New York, New York 10019

June 15, 2007

John B. Gerlach, Jr.
Chairman of the Board, Chief Executive
  Officer and President
Lancaster Colony Corporation
37 West Broad Street
Columbus, Ohio 43215

Dear Mr. Gerlach:

As you know,  it has been over 14 months since we first met with you and members
of your  management  team to discuss our proposals to improve the  profitability
and share price performance of Lancaster Colony  Corporation,  including,  among
other things,  the  divestiture  of the Company's  Automotive  and Glassware and
Candles segments.  Unfortunately,  it appears that little progress has been made
toward achieving these objectives to date.

We  appreciate  that since our first  meeting the Company has  acknowledged  the
potential  benefits of exiting its non-core business segments and announced that
it has  commenced a process of  "exploring a number of  strategic  alternatives,
including potential  divestitures,  among its non-food  businesses."  (Lancaster
press  release,  April 28, 2006) Given the decline in the  performance  of these
business segments,  such action was long overdue.  Based on the Company's public
filings,  over the  course of your  tenure as the Chief  Executive  Officer  the
operating  margin of the  Glassware  and  Candles  segment  has  declined  by 22
percentage  points  - from  24.2%  in  fiscal  1997 to 2.2% in the  most  recent
trailing  twelve month  period ended March 31, 2007.  Over the same time period,
the  operating  margin  of the  Automotive  segment  has  declined  by  over  10
percentage  points,  from 8.6% in fiscal 1997 to a (1.7%)  operating loss during
the most recent trailing twelve month period.

In the  Company's  April 28,  2006 press  release,  you stated,  "After  careful
review, we felt there may be actions we could undertake aimed at solidifying our
focus  on  the  company's  best  growth  opportunities,   reducing  our  capital
expenditure needs and lessening our operating  volatility." Although more than a
year has passed  since you issued that  statement - a period of time that in our
view  should  have been more than  sufficient  to  accomplish  these goals - the
Company has failed to announce any  significant  progress  toward these ends. To
date, the only accomplishments announced by the Company have been the closure of
one  industrial  glass  manufacturing  operation  and the sale of an  automotive
accessory  business  located in  Wapakoneta,  Ohio: a $26 million  business that
represents less than 2% of the Company's trailing twelve month revenues.


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                                                             Page 33 of 34 Pages

We are extremely  disappointed  that this is all the Company has to show for its
efforts.  In our opinion,  such little progress after such an extended period of
time has done little, if anything, to benefit Lancaster's public shareholders as
the Company's stock continues to languish. As you know,  Lancaster's share price
performance  has  consistently  lagged behind the Company's peers as well as the
market as a whole by a wide  margin  for some  time  now,  as shown by the table
below:

<TABLE>
<CAPTION>
                                              1 Year                3 Years                5 Years                 10 Years
                                       (6/30/06 - 6/12/07)    (6/30/04 - 6/12/07)    (6/30/02 - 6/12/07)     (6/30/97 - 6/12/07)
                                       -------------------    -------------------    -------------------     -------------------
<S>                                            <C>                    <C>                   <C>                     <C>
Lancaster Colony Corporation                   5.5%                   0.0%                  16.8%                   29.2%
Dow Jones U.S. Food Producers Index           13.5%                  24.0%                  39.6%                   42.6%
Russell 2000 Index                            13.4%                  38.9%                  77.6%                   107.3%
S&P Midcap 400 Index                          16.3%                  46.4%                  81.8%                   210.4%
</TABLE>

Furthermore, management's failure to promptly divest these business segments has
prolonged  the time that the Company  continues to operate under what we believe
to be an inefficient  "holding company" structure,  which has imposed additional
corporate level expenses on the Company and its public shareholders.

We believe that the Company's  Automotive  and Glassware and Candles  businesses
have not only served as a distraction  from the Company's core  Specialty  Foods
business - which has seen its operating margins decline from greater than 20% in
fiscal 2001 to 15.4%  during the most recent  trailing  twelve  month  period to
12.4% in the most  recent  quarter  ended  March  31,  2007 - but have also been
poorly received by the marketplace, as the Company trades at approximately a 20%
discount to the EV/EBITDA multiple enjoyed by its Specialty Foods peer group.(1)
Moreover,   these  two  lower-margin  businesses  have  failed  to  provide  any
meaningful  strategic or  synergistic  benefits to the Company's  core Specialty
Foods business.  In light of the foregoing,  we strongly believe that the prompt
disposition  of  the   Automotive  and  Glassware  and  Candles   businesses  is
imperative.

In addition,  we reiterate our recommendation that while the Company pursues the
divestiture  of its  non-core  business  segments,  its  management  team should
concurrently  be taking  action to improve the  profitability  of the  Company's
Specialty  Foods segment,  including  cost cuts and other  initiatives to return
this segment to historical  levels of profitability  with an operating margin of
at least 20%.

Finally,  we  strongly  recommend  that you take  steps to  improve  Lancaster's
capital  structure and demonstrate to shareholders that the Company is committed
to  enhancing  shareholder  value on a  long-term  basis.  In our  opinion,  the
Company's  balance  sheet,  as it currently  stands,  is  sub-optimal.  While we
certainly  support a conservative  capital  structure,  as the Company's balance
sheet is currently debt-free and the cost of debt is significantly less than the
cost of  equity,  we feel that the  incurrence  of $300  million  in debt by the
Company in order to finance a self-tender offer (or similar  transaction)  would
create  significant  value  for  shareholders,  improve  the  Company's  capital
structure and re-iterate the Company's dedication to long-term value creation.

----------
(1)   Calculation  based on the average  EV/EBITDA  multiple for the most recent
      trailing twelve month period for the Dow Jones U.S. Food Producers Index


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                                                             Page 34 of 34 Pages

Barington  Capital Group,  L.P. has been a patient investor in Lancaster because
we believe that the Company is  significantly  undervalued and has the potential
to deliver  considerably  better returns to shareholders.  However,  we find the
Company's plummeting profitably ratios and disappointing share price performance
under your  leadership over the past ten years to be entirely  unacceptable  and
eroding value for the public  shareholders of the Company.  We believe that time
is now of the  essence  and hope  that you will be  taking  immediate  action to
address the issues we have discussed.

Sincerely,

/s/ James A. Mitarotonda

James A. Mitarotonda
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