EXHIBIT 15
EXHIBIT (15) LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION
Board of Directors and Shareholders
Park-Ohio Holdings Corp.
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 May 10, 2010 relating to the unaudited consolidated interim financial statements of Park-Ohio Holdings Corp. that is included in itsForm 10-Q for the quarter ended March 31, 2010.
| 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-8(333-137540) | Park-Ohio Holdings Corp. Amended and Restated 1998 Long-Term Incentive Plan | 1,000,000 | ||||
| Form S-8(333-161474) | Park-Ohio Holdings Corp. Amended and Restated 1998 Long-Term Incentive Plan | 450,000 | ||||
| Form S-3(333-161475) | Registration of $100 million of Park-Ohio Holdings Corp.’s shares of common stock and debt securities | |||||
/s/ Ernst & Young LLP
Cleveland, Ohio
May 10, 2010
24