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 November 
16, 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 October 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
November 16, 1998