EXHIBIT 15



We are aware of the incorporation by reference in the Registration 
Statements on Form S-8, No. 33-60366, No. 33-61333 and No. 33-75746 of JLG 
Industries, Inc. of our report dated February 17, 1998, 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, 1998.

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.


/s/ Ernst & Young LLP
Baltimore, Maryland
February 27, 1998