EX-15 3 l34268aexv15.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 7, 2008 relating to the unaudited consolidated interim financial statements of Park-Ohio Holdings Corp., that is included in its Form 10-Q for the quarter ended September 30, 2008.
 
             
        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 Restated 1998 Long-Term Incentive Plan     550,000  
Form S-8 (333-110536)
  Park-Ohio Holdings Corp. Amended and Restated 1998 Long-Term Incentive Plan     1,100,000  
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 Restated 1998 Long-Term Incentive Plan     1,000,000  
 
/s/  Ernst & Young LLP
 
Cleveland, Ohio
November 7, 2008


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