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 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
May 27, 2003