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; Form
S-8, No. 333-71428; Form S-8, No. 333-71430; and Form S-8, No. 333-71432) of JLG
Industries, Inc. of our report dated November 13, 2001, 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, 2001.


                                                        /s/ Ernst & Young LLP

Baltimore, Maryland
December 10, 2001