EXHIBIT (15) LETTER RE: UNAUDITED FINANCIAL INFORMATION

Board of Directors and Shareholder
Park-Ohio Industries, Inc.

     We are aware of the incorporation by reference in the following
Registration Statements (Form S-4 Nos. 333-43005 and 333-83117) of Park-Ohio
Industries, Inc., for the registration of its 9.25% Senior Subordinated Notes
due 2007 of our report dated August 12, 2003 relating to the unaudited
consolidated interim financial statements of Park-Ohio Industries, Inc., which
are included in its Form 10-Q for the quarter ended June 30, 2003.

                                          /s/ Ernst & Young LLP

Cleveland, Ohio
August 12, 2003

                                        22