EXHIBIT (15) LETTER RE: UNAUDITED 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 8, 2006 relating to the unaudited consolidated interim financial statements of Park-Ohio Holdings Corp., that are included in itsForm 10-Q for the quarter ended September 30, 2006.
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Registration Statement | | Description | | Registered |
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| 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 | |
Cleveland, Ohio
November 8, 2006
