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 May 17, 2002, 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, 2002.



                                                          /s/ Ernst & Young LLP
Baltimore, Maryland
June 7, 2002