EX-15 2 l28628aexv15.htm EX-15 EX-15
 

EXHIBIT (15) LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION
 
Board of Directors and Shareholders
Park-Ohio Holdings Corp.
 
We are aware of the incorporation by reference in the following Registration Statements of Park-Ohio Holdings Corp., for the registration of its common stock of our report dated November 6, 2007 relating to the unaudited consolidated interim financial statements of Park-Ohio Holdings Corp., which are included in its Form 10-Q for the quarter ended September 30, 2007.
 
             
        Shares
 		 
Registration Statement
  Description   Registered  
 
Form S-8(333-01047)
  Individual Account Retirement Plan     1,500,000  
Form S-8(333-58161)
  Park-Ohio Holdings Corp. Amended and     550,000  
    Restated 1998 Long-Term Incentive Plan        
Form S-8(333-110536)
  Park-Ohio Holdings Corp. Amended     1,100,000  
    and Restated 1998 Long-Term Incentive Plan        
Form S-3(333-134653)
  Registration of $100 million of Park-Ohio Holdings Corp.’s shares of common stock and debt securities        
Form S-8(333-137540)
  Park-Ohio Holdings Corp. Amended and     1,000,000  
    Restated 1998 Long-Term Incentive Plan        
 
/s/  Ernst & Young LLP
 
Cleveland, Ohio
November 6, 2007


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