EXHIBIT 15

The Board of Directors
JLG Industries, Inc.
McConnellsburg, PA 17233

We are aware of the incorporation by reference in the Registration 
Statements Form S-8, No. 33-60366; Form S-8, No. 33-61333; Form S-8, No. 33-
75746; and Form S-3, No. 333-47487 of JLG Industries, Inc. of our report 
dated May 18, 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 April 30, 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
May 18, 1998