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
February 16, 1999, 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, 1999.

Pursuant to Rule 436(c) of the Securities Act of 1933 our report is not a part
f 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
March 12, 1999