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Exhibit 15
The Board of Directors
JLG Industries, Inc.
McConnellsburg, PA 17233
We are aware of the incorporation by reference in the Registration Statements
(Form S-8, No. 33-60366; Form S-8, No. 33-61333; and Form S-8, No. 33-75746) of
JLG Industries, Inc. of our report dated November 14, 2000, 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 October 31, 2000.
/s/ Ernst & Young LLP
Baltimore, Maryland
November 29, 2000
