Exhibit 15

The Board of Directors
JLG Industries, Inc.
McConnellsburg, PA 17233

We are aware of the incorporation by reference in the Registration Statement
(Form S-4) of JLG Industries, Inc. of our report dated May 14, 2003, 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, 2003.

                                                           /s/ Ernst & Young LLP

Baltimore, Maryland
July 28, 2003