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 May 9, 2007 relating to the unaudited condensed consolidated interim financial statements of Park-Ohio Holdings Corp., which are included in itsForm 10-Q for the quarter ended March 31, 2007.
Shares | ||||||
Registration Statement | Description | Registered | ||||
Form S-8(33-01047) | 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) | Plan 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
May 9, 2007
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