EXHIBIT 15


November 14, 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 November 14, 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 
October 31, 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.




Ernst & Young LLP