EXHIBIT 99.3



                                    FORM OF



                      LETTER TO REGISTERED HOLDERS AND/OR

                     DEPOSITORY TRUST COMPANY PARTICIPANTS


                              JLG INDUSTRIES, INC.


                             OFFER TO EXCHANGE ITS
               8 3/8% SENIOR SUBORDINATED EXCHANGE NOTES DUE 2012
               THAT HAVE BEEN REGISTERED UNDER THE SECURITIES ACT
                       FOR ANY AND ALL OF ITS OUTSTANDING
                   8 3/8% SENIOR SUBORDINATED NOTES DUE 2012
                   THAT WERE ISSUED AND SOLD IN A TRANSACTION
                       EXEMPT FROM REGISTRATION UNDER THE
                       SECURITIES ACT OF 1933, AS AMENDED


THE EXCHANGE OFFER AND WITHDRAWAL RIGHTS WILL EXPIRE AT 5:00 P.M., NEW YORK CITY
    TIME, ON OCTOBER 17, 2002, UNLESS THE OFFER IS EXTENDED. TENDERS MAY BE
   WITHDRAWN PRIOR TO 5:00 P.M., NEW YORK CITY TIME, ON THE EXPIRATION DATE.


To Registered Holder and/or Depository Trust Company Participant:

     The undersigned hereby acknowledges receipt of the Prospectus dated
September 18, 2002 (the "Prospectus") of JLG Industries, Inc., a Pennsylvania
corporation (the "Company"), and the accompanying Letter of Transmittal (the
"Letter of Transmittal"), that together constitute the Company's offer (the
"Exchange Offer") to exchange its 8 3/8% Senior Subordinated Exchange Notes due
2012 (the "Exchange Notes"), which have been registered under the Securities Act
of 1933, as amended (the "Securities Act"), for all of its outstanding Senior
Subordinated Notes due 2012 (the "Original Notes"). Capitalized terms used but
not defined herein have the meanings ascribed to them in the Prospectus.

     This will instruct you, the registered holder and/or Depository Trust
Company Participant, as to the action to be taken by you relating to the
Exchange Offer with respect to the Original Notes held by you for the account of
the undersigned.

     The aggregate face amount of the Original Notes held by you for the account
of the undersigned is (FILL IN AMOUNT):


     $     of the 8 3/8% of Senior Subordinated Notes due 2012.


     With respect to the Exchange Offer, the undersigned hereby instructs you
(CHECK APPROPRIATE BOX):


     [ ] To TENDER the following Original Notes held by you for the account of
         the undersigned (INSERT PRINCIPAL AMOUNT OF OUTSTANDING DEBT TO BE
         TENDERED (IF LESS THAN ALL)): $



     [ ] NOT to TENDER any Original Notes held by you for the account of the
undersigned.



     If the undersigned instructs you to tender the Original Notes held by you
for the account of the undersigned, it is understood that you are authorized to
make, on behalf of the undersigned (and the undersigned, by its signature below,
hereby makes to you), the representations and warranties contained in the Letter
of Transmittal that are to be made with respect to the undersigned as a
beneficial owner, including but not limited to the representations, that (i) the
undersigned is not an "affiliate" of the Company, (ii) any Exchange Notes to be
received by the undersigned are being acquired in the ordinary course of its
business, (iii) the undersigned has no arrangement or understanding with any
person to participate in a distribution (within the meaning of the Securities
Act) of Exchange Notes to be received in the Exchange Offer, and (iv) if the
undersigned is not a broker-dealer, the undersigned is not engaged in, and does
not intend to engage in, a distribution (within the meaning of the Securities
Act) of such Exchange Notes. The Company may require the undersigned, as a
condition to the undersigned's eligibility to participate in the Exchange Offer,
to furnish to the Company (or an agent thereof) in writing information as to the
number of "beneficial owners" within the meaning of Rule 13d-3 under the
Exchange Act on behalf of whom the undersigned holds the Original Notes to be
exchanged in the Exchange Offer. If the undersigned is a broker-dealer that will
receive Exchange Notes for its own account in exchange for Original Notes, it
represents that the Original Notes to be exchanged for Exchange Notes were
acquired by it as a result of market-making activities or other trading
activities and acknowledges that it will deliver a prospectus in connection with
any resale of such Exchange Notes; however, by so acknowledging and by
delivering a prospectus, the undersigned will not be deemed to admit that it is
an "underwriter" within the meaning of the Securities Act.

                                   SIGN HERE

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                          NAME OF BENEFICIAL OWNER(S)


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                                   SIGNATURE


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                             NAME(S) (PLEASE PRINT)


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                                   (ADDRESS)


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                               (TELEPHONE NUMBER)


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              (TAXPAYER IDENTIFICATION OR SOCIAL SECURITY NUMBER)


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                                      DATE


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