Park-Ohio (PKOH) 10-Q 2008 Q3 Quarterly report

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 7, 2008 relating to the unaudited consolidated interim financial statements of Park-Ohio Holdings Corp., that is included in itsForm 10-Q for the quarter ended September 30, 2008.

		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 7, 2008

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