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EXHIBIT (15) LETTER RE: UNAUDITED FINANCIAL INFORMATION
Board of Directors and Shareholders
Park-Ohio Industries, Inc.
We are aware of the incorporation by reference in the Registration
Statement (Form S-4 No. 333-43005) and the Registration Statement (Form S-4 No.
333-83117) of Park-Ohio Industries, Inc., for the registration of its 9.25%
Senior Subordinated Notes due 2007 of our report dated October 19, 2000 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
September 30, 2000.
/s/ Ernst & Young LLP
Cleveland, Ohio
November 13, 2000
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