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 17, 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 April 30,
1999.

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
June 10, 1999