EXHIBIT 15


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 February 10, 1997, 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 
January 31, 1997.

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

Baltimore, Maryland 
February 10, 1997