EXHIBIT 15
Ernst & Young LLP


May 16, 1995


The Board of Directors
JLG Industries, Inc.

We are aware of the incorporation by reference in the registration statements 
(Form S-8 No. 33-60366, Form S-8 No. 2-87955 and Form S-8 No. 33-75746) of JLG 
Industries, Inc. of our report dated May 16, 1995, relating to the unaudited 
condensed consolidated interim financial statements of JLG Industries, Inc., 
which are included in its Form 10-Q for the quarter ended April 30, 1995.

Pursuant to Rule 436(c) of the Securities Act of 1933 our report is not a part 
of the registration statement prepared or certified by accountants within the 
meaning of Section 7 or 11 of the Securities Act of 1933.