Park-Ohio (PKOH) 10-Q 2010 Q3 Quarterly report

EXHIBIT 15

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 November 15, 2010 relating to the unaudited condensed consolidated interim financial statements of Park-Ohio Holdings Corp. that is included in itsForm 10-Q for the quarter ended September 30, 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

November 15, 2010