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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; and Form S-8, No. 33-75746; of
JLG Industries, Inc. of our report dated February 15, 2000, 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, 2000.

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 18, 2000