UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 8-K/A

CURRENT REPORT

           Pursuant to Section 13 or 15 (d) of the Securities Exchange Act of 1934

             Date of Report (Date of earliest event reported): November 23, 2004 (November 18, 2004)

JLG INDUSTRIES, INC.

(Exact name of registrant as specified in its charter)

Commission file number: 1-12123

PENNSYLVANIA
(State or other jurisdiction of
incorporation or organization) 25-1199382
(I.R.S. Employer
Identification No.)

1 JLG Drive,
McConnellsburg, PA 17233-9533

(Address of principal executive
offices) (Zip Code)

Registrant’s telephone number, including area code:
(7l7) 485-5161

Not Applicable
(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2 (b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4 (c))

TABLE OF CONTENTS

Exhibit 99.1

Item 7.01 Regulation FD Disclosure
     (information being furnished under Item 2.02. Results of Operations and Financial Condition)

In accordance with the instructions of the Securities and Exchange Commission, the following information, which is intended to be furnished pursuant to this Form 8-K under Item 2.02, “Results of Operations and Financial Condition,” is being furnished under Item 7.01, “Regulation FD Disclosure.”

On November 18, 2004, the Company issued a press release releasing and reviewing the Company’s financial results for the first quarter of fiscal 2005, including condensed consolidated financial statements. The Consolidated Condensed Statements of Cash Flow, Free Cash Flow and Statements of Cash Flow with Access Financial Solutions operations as if accounted for under the equity method have been revised to present the correct gain on the sale of equipment held for rental of $1.3 million for the first quarter of fiscal 2005 compared to the loss of $0.7 million as previously reported. This resulted in a $2.0 million overstatement of cash flow from operating activities for the first quarter of fiscal 2005 and a corresponding overstatement of cash flow used in investing activities. A copy of the Condensed Consolidated Financial Statements for the First Quarter of Fiscal 2005 is attached as Exhibit 99.1 to this Form 8-K and is hereby incorporated by reference.

The information in this Current Report on Form 8-K, including the exhibit, is being furnished pursuant to Item 7.01 (Regulation FD Disclosure) and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities under that Section. Furthermore, the information in this Current Report on Form 8-K, including the exhibit, shall not be deemed to be incorporated by reference into the filings of JLG Industries, Inc. under the Securities Act of 1933, as amended.

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SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	JLG INDUSTRIES, INC.
	(Registrant)
Date: November 23, 2004	/s/ James H. Woodward, Jr.
	James H. Woodward, Jr.
	Executive Vice President and
	Chief Financial Officer

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EXHIBIT INDEX

Exhibit No.	Description
99.1	Condensed Consolidated Financial Statements for the First Quarter of Fiscal 2005.

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