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; Form S-8, No. 333-71432; and Form
S-4, No. 333-99217;) of JLG Industries, Inc. of our report dated February 21,
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 January 31, 2003.


                                                   /s/ Ernst & Young LLP

Baltimore, Maryland
July 28, 2003