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.
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
November 8, 2006