EX-15 3 j1415701exv15.htm EXHIBIT 15 EX-15
 

Exhibit 15

The Board of Directors
JLG Industries, Inc.
McConnellsburg, PA 17233

We are aware of the incorporation by reference in the following Registration Statements of JLG Industries, Inc.:

     
Form   Registration Number
S-3
  333-110793
S-3
  333-123256
S-8
  33-60366
S-8
  33-61333
S-8
  33-75746
S-8
  333-71428
S-8
  333-71430
S-8
  333-71432
S-8
  333-110798
S-8
  333-114424

of our report dated May 18, 2005 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 May 1, 2005.

/s/ Ernst & Young LLP

Baltimore, Maryland
May 26, 2005