EXHIBIT (15)
LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION
Board of Directors and Shareholders
Park-Ohio Holdings Corp.
We are aware of the incorporation by reference in the following Registration Statements of Park-Ohio Holdings Corp. for the registration of its common stock of our report dated August 10, 2009 relating to the unaudited consolidated interim financial statements of Park-Ohio Holdings Corp., that is included in itsForm 10-Q for the quarter ended June 30, 2009.
| Shares | ||||||
Registration Statement | Description | Registered | ||||
| Form S-8 (333-01047) | Individual Account Retirement Plan | 1,500,000 | ||||
| Form S-8 (333-58161) | Park-Ohio Holdings Corp. Amended and Restated 1998 Long-Term Incentive Plan | 550,000 | ||||
| Form S-8 (333-110536) | Park-Ohio Holdings Corp. Amended and Restated 1998 Long-Term Incentive Plan | 1,100,000 | ||||
| Form S-3 (333-134653) | Registration of $100 million of Park-Ohio Holdings Corp.’s shares of common stock and debt securities | |||||
| Form S-8 (333-137540) | Park-Ohio Holdings Corp. Amended and Restated 1998 Long-Term Incentive Plan | 1,000,000 | ||||
/s/ Ernst & Young LLP
Cleveland, Ohio
August 10, 2009
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