##### Table of Contents





UNITED STATES SECURITIES AND
    EXCHANGE COMMISSIONWashington, D.C.
    20549
  Form 10-Q
   (Mark One)þ

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)  OF THE
    SECURITIES EXCHANGE ACT OF 1934For the quarterly period ended
    March 31, 2009oro

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
    SECURITIES EXCHANGE ACT OF 1934For the transition period
    from          to   Commission file number 333-43005
  Park-Ohio Industries,
    Inc.
 (Exact name of registrant as
    specified in its charter)
   Ohio(State or other jurisdiction ofincorporation or organization)6065 Parkland Boulevard, Cleveland, Ohio(Address of principal executive offices)

34-6520107(I.R.S. EmployerIdentification No.)44124(Zip Code)   440/947-2000
 (Registrants telephone number, including area code)
  Pursuant to a corporate reorganization effective
    June 15, 1998,
 Park-Ohio Industries, Inc. became a wholly-owned subsidiary
    of Park-Ohio Holdings Corp.
       (1)
    Has filed all reports required to be filed by Section 13 or
    15(d) of the Securities Exchange Act of 1934 during the
    preceding twelve months (or for such shorter period that the
    registrant was required to file such reports) and(2)
    Has been subject to such filing requirements for the past
    90 days.  Yes o     No þ  Regulation S-T o o
    Large
    accelerated filer
    o
    Accelerated
    filer
    o
    
    Non-accelerated
    filer þ
    
    Smaller
    reporting
    Company o   Rule 12b-2 o þ
     The
    Exhibit Index is located on page 25.




---



##### 





PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
  INDEX
   
 PagePART I. FINANCIAL INFORMATIONItem 1.


Financial Statements


3Consolidated balance sheets 
    March 31, 2009 and December 31, 2008


3Consolidated statements of operations 
    Three months ended March 31, 2009 and 2008


4Consolidated statement of shareholders
    (deficit) equity  Three months ended March 31,
    2009


5Consolidated statements of cash flows 
    Three months ended March 31, 2009 and 2008


6Notes to consolidated financial
    statements  March 31, 2009


7Report of independent registered public
    accounting firm


16Item 2.


Managements Discussion and Analysis of
    Financial Condition and Results of Operations


17Item 3.


Quantitative and Qualitative Disclosure About
    Market Risk


21Item 4.


Controls and Procedures


21PART II. OTHER INFORMATIONItem 1.


Legal Proceedings


22Item 1A.


Risk Factors


23Item 6.


Exhibits


23SIGNATURE


24EXHIBIT INDEX


25EX-31.1EX-31.2EX-32   2




---



##### Table of Contents



PART I.
    Financial Information  ITEM 1.
    Financial
    Statements  PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
  CONSOLIDATED
    BALANCE SHEETS
  (Unaudited)March 31,


December 31,2009


2008(Dollars in thousands)ASSETSCurrent AssetsCash and cash equivalents

$
11,707


$
17,623Accounts receivable, less allowances for doubtful accounts of
    $3,010 at March 31, 2009 and $3,044 at December 31,
    2008


132,736



165,779Inventories


223,903



228,817Deferred tax assets


9,446



9,446Unbilled contract revenue


24,293



25,602Other current assets


18,461



19,266Total Current Assets


420,546



466,533Property, Plant and Equipment


245,755



245,739Less accumulated depreciation


160,102



156,91185,653



88,828Other AssetsGoodwill


3,935



4,109Other


64,614



63,375$
574,748


$
622,845LIABILITIES AND SHAREHOLDERS (DEFICIT) EQUITYCurrent LiabilitiesTrade accounts payable

$
90,718


$
122,107Accrued expenses


62,931



74,394Current portion of long-term debt


2,808



8,778Current portion of other postretirement benefits


2,290



2,290Total Current Liabilities


158,747



207,569Long-Term Liabilities, less current portion8.375% Senior Subordinated Notes due 2014


210,000



210,000Revolving credit


173,900



164,600Other long-term debt


2,128



2,283Deferred tax liability


9,090



9,090Other postretirement benefits and other long-term liabilities


24,330



24,093419,448



410,066Shareholders (Deficit) EquityCommon stock, par value $1 per share


-0-



-0-Additional paid-in capital


55,362



56,112Retained deficit


(38,201
)


(33,800
)Accumulated other comprehensive (loss)


(20,608
)


(17,102
)(3,447
)


5,210$
574,748


$
622,845   Note:
    The balance sheet at December 31, 2008 has been derived
    from the audited financial statements at that date, but does not
    include all of the information and footnotes required by
    generally accepted accounting principles for complete financial
    statements.   3




---



##### Table of Contents



PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
  CONSOLIDATED
    STATEMENTS OF OPERATIONS (UNAUDITED)
  Three Months EndedMarch 31,2009


2008(Amounts in thousands, except per share data)Net sales

$
181,250


$
267,090Cost of products sold


157,388



228,397Gross profit


23,862



38,693Selling, general and administrative expenses


21,330



25,204Operating income


2,532



13,489Interest expense


6,201



7,264(Loss) income before income taxes


(3,669
)


6,225Income taxes


732



2,002Net (loss) income

$
(4,401
)

$
4,223    4




---



##### Table of Contents



PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
  CONSOLIDATED STATEMENT OF SHAREHOLDERS
    (DEFICIT) EQUITY (UNAUDITED)
  AccumulatedAdditional





OtherCommon


Paid-In


Retained


ComprehensiveStock


Capital


(Deficit)


Income (Loss)


Total(Dollars in thousands)Balance at January 1, 2009

$
-0-


$
56,112


$
(33,800
)

$
(17,102
)

$
5,210Comprehensive (loss):Net loss










(4,401
)






(4,401
)Foreign currency translation adjustment














(3,877
)


(3,877
)Pension and postretirement benefit adjustments, net of tax














371



371Comprehensive (loss)


















(7,907
)Distribution of capital to shareholder






(750
)










(750
)Balance at March 31, 2009

$
-0-


$
55,362


$
(38,201
)

$
(20,608
)

$
(3,447
)    5




---



##### Table of Contents



PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
  CONSOLIDATED
    STATEMENTS OF CASH FLOWS (UNAUDITED)
  Three Months EndedMarch 31,2009


2008(Dollars in thousands)OPERATING ACTIVITIESNet (loss) income

$
(4,401
)

$
4,223Adjustments to reconcile net (loss) income to net cash used by
    operating activities:Depreciation and amortization


5,194



5,232Changes in operating assets and liabilities:Accounts receivable


33,042



(24,179
)Inventories and other current assets


6,278



(11,160
)Accounts payable and accrued expenses


(42,852
)


16,839Other


(4,267
)


(5,366
)Net Cash Used by Operating Activities


(7,006
)


(14,411
)INVESTING ACTIVITIESPurchases of property, plant and equipment, net


(1,335
)


(4,282
)Net Cash Used by Investing Activities


(1,335
)


(4,282
)FINANCING ACTIVITIESDistribution of capital to shareholder


(750
)


-0-Proceeds from debt, net


3,175



27,766Net Cash Provided by Financing Activities


2,425



27,766(Decrease) Increase in Cash and Cash Equivalents


(5,916
)


9,073Cash and Cash Equivalents at Beginning of Period


17,623



13,077Cash and Cash Equivalents at End of Period

$
11,707


$
22,150Taxes paid

$
1,747


$
2,058Interest paid


1,541



2,238    6




---



##### Table of Contents



PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
  NOTES TO
    CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
  March 31,
    2009
    (Dollar amounts in thousands  except per share
    data)
  NOTE A 
    Basis of
    Presentation  wholly-owned
  Form 10-Q Regulation S-X. Form 10-K
  NOTE B 
    Segments  tm tm just-in-time
    Three Months EndedMarch 31,2009


2008Net sales:Supply Technologies

$
82,971


$
129,233Aluminum Products


22,358



40,536Manufactured Products


75,921



97,321$
181,250


$
267,090(Loss) income before income taxes:Supply Technologies

$
546


$
4,707Aluminum Products


(3,662
)


(1,055
)Manufactured Products


7,712



13,2224,596



16,874Corporate costs


(2,064
)


(3,385
)Interest expense


(6,201
)


(7,264
)$
(3,669
)

$
6,225  7




---



##### Table of Contents



PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
  NOTES TO
    CONSOLIDATED FINANCIAL STATEMENTS
    (UNAUDITED)  (Continued)
  March 31,


December 31,2009


2008Identifiable assets were as follows:Supply Technologies

$
230,969


$
256,161Aluminum Products


74,875



87,215Manufactured Products


230,440



242,057General corporate


39,214



37,412$
575,498


$
622,845   NOTE C 
    Recent
    Accounting Pronouncements        FAS 157-4,
 8




---



##### Table of Contents



PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
  NOTES TO
    CONSOLIDATED FINANCIAL STATEMENTS
    (UNAUDITED)  (Continued)
  NOTE D 
    Inventories    March 31,


December 31,2009


2008Finished goods

$
119,621


$
129,939Work in process


32,665



29,648Raw materials and supplies


71,617



69,230$
223,903


$
228,817   NOTE E 
    Pension
    Plans and Other Postretirement Benefits    Three Months Ended March 31,Pension Benefits


Postretirement Benefits2009


2008


2009


2008Service costs

$
123


$
108


$
24


$
43Interest costs


694



722



296



290Expected return on plan assets


(1,758
)


(2,408
)


-0-



-0-Transition obligation


(10
)


(12
)


-0-



-0-Amortization of prior service cost


32



34



-0-



(13
)Recognized net actuarial loss


231



(29
)


119



71Benefit (income) costs

$
(688
)

$
(1,585
)

$
439


$
391     NOTE F 
    Comprehensive
    (Loss) Income    Three MonthsEndedMarch 31,2009


2008Net (loss) income

$
(4,401
)

$
4,223Foreign currency translation


(3,877
)


1,347Pension and post retirement benefit adjustments, net of tax


371



41Total comprehensive (loss) income

$
(7,907
)

$
5,611     March 31,


December 31,2009


2008Foreign currency translation adjustment

$
104


$
3,982Pension and postretirement benefit adjustments, net of tax


(20,712
)


(21,084
)$
(20,608
)

$
(17,102
)  9




---



##### Table of Contents



PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
  NOTES TO
    CONSOLIDATED FINANCIAL STATEMENTS
    (UNAUDITED)  (Continued)
  NOTE G 
    Accrued
    Warranty Costs    2009


2008Balance at January 1

$
5,402


$
5,799Claims paid during the quarter


(660
)


(983
)Additional warranties issued during the quarter


325



2,953Balance at March 31

$
5,067


$
7,769   NOTE H 
    Income
    Taxes      NOTE I 
    Restructuring      Balance at December 31, 2008

$
545Cash payments made in 2009


(233
)Balance at March 31, 2009

$
312   NOTE J 
    Subsequent
    Events   10




---



##### Table of Contents



PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
  NOTES TO
    CONSOLIDATED FINANCIAL STATEMENTS
    (UNAUDITED)  (Continued)
    NOTE K 
    Supplemental Guarantor Information
     11




---



##### Table of Contents



PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
  NOTES TO
    CONSOLIDATED FINANCIAL STATEMENTS
    (UNAUDITED)  (Continued)
  PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
 CONDENSED CONSOLIDATING BALANCE SHEET
 March 31, 2009
  Combined


CombinedGuarantor


Non-Guarantor


Reclassifications/Parent


Subsidiaries


Subsidiaries


Eliminations


Consolidated(In thousands)ASSETSCurrent assets:Cash and cash equivalents

$
1,818


$
(4,905
)

$
8,740


$
6,054


$
11,707Accounts receivable, net


(300
)


107,081



25,955



-0-



132,736Inventories


-0-



179,620



44,283



-0-



223,903Other current assets


9,149



19,336



15,653



(1,384
)


42,754Deferred tax assets


-0-



-0-



-0-



9,446



9,446Total Current Assets


10,667



301,132



94,631



14,116



420,546Investment in subsidiaries


286,754



23,876



(23,876
)


(286,754
)


-0-Inter-company advances


409,710



434,918



9,836



(854,464
)


-0-Property, Plant and Equipment, net


2,795



78,804



10,099



(6,045
)


85,653Other Assets:Goodwill


-0-



1,346



2,589



-0-



3,935Other


11,414



46,568



1,114



5,518



64,614Total Other Assets


11,414



47,914



3,703



5,518



68,549Total Assets

$
721,340


$
886,644


$
94,393


$
(1,127,629
)

$
574,748LIABILITIES AND SHAREHOLDERS (DEFICIT) EQUITYCurrent Liabilities:Trade accounts payable

$
1,652


$
66,320


$
17,972


$
4,774


$
90,718Accrued expenses


4,249



40,969



17,713



-0-



62,931Current portion of long-term liabilities


-0-



99



2,670



2,329



5,098Total Current Liabilities


5,901



107,388



38,355



7,103



158,747Long-Term Liabilities, less current portion8.375% Senior Subordinated Notes due 2014


210,000



-0-



-0-



-0-



210,000Revolving credit maturing on December 31, 2010


173,900



-0-



-0-



-0-



173,900Other long-term debt


-0-



538



1,630



(40
)


2,128Deferred tax liability


7,686



-0-



1,404



-0-



9,090Other postretirement benefits and other long-term liabilities


3,074



54,157



357



(33,258
)


24,330Total Long-Term Liabilities


394,660



54,695



3,391



(33,298
)


419,448Inter-company advances


325,019



491,878



16,794



(833,691
)


-0-Shareholders (Deficit) Equity


(4,240
)


232,683



35,853



(267,743
)


(3,447
)Total Liabilities and Shareholders (Deficit) Equity

$
721,340


$
886,644


$
94,393


$
(1,127,629
)

$
574,748  12




---



##### Table of Contents



PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
  NOTES TO
    CONSOLIDATED FINANCIAL STATEMENTS
    UNAUDITED  (Continued)
  PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
 CONDENSED CONSOLIDATING BALANCE SHEET
 December 31, 2008
  Combined


CombinedGuarantor


Non-Guarantor


Reclassifications/Parent


Subsidiaries


Subsidiaries


Eliminations


Consolidated(In thousands)ASSETSCurrent assets:Cash and cash equivalents

$
(1,960
)

$
339


$
10,504


$
8,740


$
17,623Accounts receivable, net


(425
)


124,167



42,037



-0-



165,779Inventories


-0-



185,852



42,965



-0-



228,817Other current assets


9,996



23,035



14,030



(2,193
)


44,868Deferred tax assets


-0-



-0-



-0-



9,446



9,446Total Current Assets


7,611



333,393



109,536



15,993



466,533Investment in subsidiaries


385,803



23,876



(23,876
)


(385,803
)


-0-Inter-company advances


408,900



417,572



9,065



(835,537
)


-0-Property, Plant and Equipment, net


3,119



74,923



10,786



-0-



88,828Other Assets:Goodwill


-0-



1,346



2,763



-0-



4,109Other


11,218



45,077



1,564



5,516



63,375Total Other Assets


11,218



46,423



4,327



5,516



67,484Total Assets

$
816,651


$
896,187


$
109,838


$
(1,199,831
)

$
622,845LIABILITIES AND SHAREHOLDERS EQUITYCurrent Liabilities:Trade accounts payable

$
3,726


$
92,134


$
17,880


$
8,367


$
122,107Accrued expenses


205



52,203



21,986



-0-



74,394Current portion of long-term liabilities


-0-



195



8,543



2,330



11,068Total Current Liabilities


3,931



144,532



48,409



10,697



207,569Long-Term Liabilities, less current portion8.375% Senior Subordinated Notes due 2014


210,000



-0-



-0-



-0-



210,000Revolving credit maturing on December 31, 2010


164,600



-0-



-0-



-0-



164,600Other long-term debt


-0-



547



1,776



(40
)


2,283Deferred tax liability


7,686



-0-



1,404



-0-



9,090Other postretirement benefits and other long-term liabilities


3,078



53,841



434



(33,260
)


24,093Total Long-Term Liabilities


385,364



54,388



3,614



(33,300
)


410,066Inter-company advances


426,584



371,557



13,830



(811,971
)


-0-Shareholders Equity


772



325,710



43,985



(365,257
)


5,210Total Liabilities and Shareholders Equity

$
816,651


$
896,187


$
109,838


$
(1,199,831
)

$
622,845  13




---



##### Table of Contents



PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
  NOTES TO
    CONSOLIDATED FINANCIAL STATEMENTS
    UNAUDITED  (Continued)
  PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
 CONSOLIDATING STATEMENT OF OPERATIONS
 For the Three Months Ended March 31, 2009
  Combined


CombinedGuarantor


Non-GuarantorParent


Subsidiaries


Subsidiaries


Eliminations


Consolidated(In thousands)Net sales

$
-0-


$
152,763


$
28,487


$
-0-


$
181,250Cost of sales


-0-



135,774



21,614



-0-



157,388Gross profit


-0-



16,989



6,873



-0-



23,862Operating expenses:Selling, general and administrative expenses


(1,041
)


15,325



4,560



2,486



21,330Operating income


1,041



1,664



2,313



(2,486
)


2,532Interest expense


5,963



214



227



(203
)


6,201Income (loss) before income taxes


(4,922
)


1,450



2,086



(2,283
)


(3,669
)Income taxes


(288
)


24



996



-0-



732Net income (loss)

$
(4,634
)

$
1,426


$
1,090


$
(2,283
)

$
(4,401
)   PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
 CONSOLIDATING STATEMENT OF OPERATIONS
 For the Three Months Ended March 31, 2008
  Combined


CombinedGuarantor


Non-GuarantorParent


Subsidiaries


Subsidiaries


Eliminations


Consolidated(In thousands)Net sales

$
-0-


$
220,364


$
46,726


$
-0-


$
267,090Cost of sales


-0-



194,197



34,200



-0-



228,397Gross profit


-0-



26,167



12,526



-0-



38,693Operating expenses:Selling, general and administrative expenses


(11,092
)


16,445



7,164



12,687



25,204Operating income


11,092



9,722



5,362



(12,687
)


13,489Interest expense


7,039



337



12



(124
)


7,264Income before income taxes


4,053



9,385



5,350



(12,563
)


6,225Income taxes


(56
)


-0-



2,058



-0-



2,002Net income

$
4,109


$
9,385


$
3,292


$
(12,563
)

$
4,223  14




---



##### Table of Contents



PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
  NOTES TO
    CONSOLIDATED FINANCIAL STATEMENTS
    UNAUDITED  (Continued)
  PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
 For the Three Months Ended March 31, 2009
  Combined


CombinedGuarantor


Non-GuarantorParent


Subsidiaries


Subsidiaries


Eliminations


Consolidated(In thousands)Net cash provided (used) by operations

$
(7,684
)

$
(3,365
)

$
4,043


$
-0-


$
(7,006
)Cash flows from investing activities:Purchases of property, plant and equipment, net


226



(1,773
)


212



-0-



(1,335
)Net cash provided (used) in investing activities


226



(1,773
)


212



-0-



(1,335
)Cash flows from financing activities:Distribution of capital to shareholder


(750
)


-0-



-0-



-0-



(750
)Proceeds from bank arrangements


9,300



-0-



-0-



-0-



9,300Principal payments on revolving credit and long term debt


-0-



(106
)


(6,019
)


-0-



(6,125
)Net cash provided (used) by financing activities


8,550



(106
)


(6,019
)


-0-



2,425Increase (decrease) in cash and cash equivalents


1,092



(5,244
)


(1,764
)


-0-



(5,916
)Cash and cash equivalents at beginning of period


6,780



339



10,504



-0-



17,623Cash and cash equivalents at end of period

$
7,872


$
(4,905
)

$
8,740


$
-0-


$
11,707   PARK-OHIO
    INDUSTRIES, INC. AND SUBSIDIARIES
 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
 For the Three Months Ended March 31, 2008
  Combined


CombinedGuarantor


Non-GuarantorParent


Subsidiaries


Subsidiaries


Eliminations


Consolidated(In thousands)Net cash provided (used) by operations

$
(25,738
)

$
7,475


$
3,852


$
-0-


$
(14,411
)Cash flows from investing activities:Purchases of property, plant and equipment, net


(117
)


(3,850
)


(315
)


-0-



(4,282
)Net cash provided (used) in investing activities


(117
)


(3,850
)


(315
)


-0-



(4,282
)Cash flows from financing activities:Proceeds from bank arrangements


27,500



-0-



363



-0-



27,863Principal payments on revolving credit and long term debt


-0-



(97
)


-0-



-0-



(97
)Net cash provided (used) by financing activities


27,500



(97
)


363



-0-



27,766Increase in cash and cash equivalents


1,645



3,528



3,900



-0-



9,073Cash and cash equivalents at beginning of period


844



607



11,626



-0-



13,077Cash and cash equivalents at end of period

$
2,489


$
4,135


$
15,526


$
-0-


$
22,150  15




---



##### Table of Contents



REPORT OF
    INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM             
    16




---



##### Table of Contents



Item 2.
    Managements
    Discussion and Analysis of Financial Condition and Results of
    Operations    Executive
    Overview
  tm tm tm just-in-time point-of-use sub-assemblers
       17




---



##### Table of Contents



Accounting
    Changes
        FAS 157-4,
  Results
    of Operations
  Three
    Months 2009 versus Three Months 2008
  Net
    Sales by Segment:
  Three MonthsEndedMarch 31,





Percent2009


2008


Change


ChangeSupply Technologies

$
83.0


$
129.2


$
(46.2
)


(36
)%Aluminum Products


22.4



40.6



(18.2
)


(45
)%Manufactured Products


75.9



97.3



(21.4
)


(22
)%Consolidated Net Sales

$
181.3


$
267.1


$
(85.8
)


(32
)%  18




---



##### Table of Contents



ramp-up.
  Cost
    of Products Sold & Gross Profit:
  Three MonthsEndedMarch 31,





Percent2009


2008


Change


ChangeConsolidated cost of products sold

$
157.4


$
228.4


$
(71.0
)


(31
)%Consolidated gross profit

$
23.9


$
38.7


$
(14.8
)


(38
)%Gross margin


13.1
%


14.5
%       Selling,
    General & Administrative (SG&A)
    Expenses:
  Three MonthsEndedMarch 31,





Percent2009


2008


Change


ChangeConsolidated SG&A expenses

$
21.3


$
25.2


$
(3.9
)


(15
)%SG&A percent


11.7
%


9.4
%     Interest
    Expense:
  Three MonthsEndedMarch 31,





Percent2009


2008


Change


ChangeInterest expense

$
6.2


$
7.3


$
(1.1
)

(15)%Average outstanding borrowings

$
381.1


$
378.8


$
(2.3
)

(1)%Average borrowing rate


6.50
%


7.71
%


(121
)

basis points    19




---



##### Table of Contents



Income
    Tax:
    Seasonality;
    Variability of Operating Results
      Forward-Looking
    Statements
  Form 10-Q Form 10-K
  Review By
    Independent Registered Public Accounting Firm
   20




---



##### Table of Contents



Item 3.
    Quantitative
    and Qualitative Disclosure About Market Risk        Item 4.
    Controls
    and Procedures  Rules 13a-15(e)
   21




---



##### Table of Contents



PART II



OTHER INFORMATION Item 1.
    Legal
    Proceedings             22




---



##### Table of Contents



Item 1A.
    Risk
    Factors  Form 10-K
  Item 6.
    Exhibits    31
.1

Principal Executive Officers Certification Pursuant to
    Section 302 of the Sarbanes-Oxley Act of 200231
.2

Principal Financial Officers Certification Pursuant to
    Section 302 of the Sarbanes-Oxley Act of 200232


Certification requirement under Section 906 of the
    Sarbanes-Oxley Act of 2002  23




---



##### Table of Contents



SIGNATURE     
  By
    /s/  Jeffrey
    L. Rutherford   Title:
    Vice President and Chief Financial Officer    24




---



##### Table of Contents



EXHIBIT INDEX
    QUARTERLY REPORT ON
    FORM 10-Q
    PARK-OHIO INDUSTRIES, INC. AND SUBSIDIARIES
    FOR THE QUARTER ENDED MARCH 31, 2009 Exhibit31
.1

Principal Executive Officers Certification Pursuant to
    Section 302 of the Sarbanes-Oxley Act of 200231
.2

Principal Financial Officers Certification Pursuant to
    Section 302 of the Sarbanes-Oxley Act of 200232


Certification requirement under Section 906 of the
    Sarbanes-Oxley Act of 2002  25