Exhibit 16.1 October 20, 2003 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Commissioners: We have read the statements made by The Gradall Company Salaried Employees' Savings and Investment Plan (copy attached), which we understand will be filed with the Commission pursuant to Item 4 of Form 8-K, as part of The Gradall Company Salaried Employees' Savings and Investment Plan Form 8-K report dated October 15, 2003. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/ Rea & Associates, Inc.