----

----

|   |   | ALL AMERICAN GROUP, INC.                               |   |   |
|--------|--------|--------------------------------------------------------|--------|--------|
|   |   | (Exact name of registrant as specified in its charter) |   |   |

| Indiana                                  |   | 35-1101097                        |
|------------------------------------------|--------|-----------------------------------|
| (State of incorporation or organization) |   | (IRS Employer Identification No.) |

| 2831 Dexter Drive, Elkhart, Indiana      |   | 46514      |
|------------------------------------------|--------|------------|
| (Address of principal executive offices) |   | (Zip Code) |

| Registrant's telephone number, including area code: |   | (574) 266-2500 |
|-----------------------------------------------------|--------|----------------|

| Large accelerated filer ¨ |   | Accelerated filer ¨ |   | Non-accelerated filer ¨ |   | Smaller reporting company x |
|-------------------------------------|--------|-------------------------------|--------|------------------------------|--------|----------------------------------|

----

Note 12
Note 13
Liquidity, Capital Resources and Financial Condition

31.1
31.2
32.1
32.2

| FORM 10-Q/A                                                                                           |
|-------------------------------------------------------------------------------------------------------|
|                                                                                                  |   |
|                                                                                                  |   |
| INDEX                                                                                                 |
|                                                                                                  |   |
| Part I. Financial Information                                                                    | Page |
|                                                                                                  |   |
| Financial Statements:                                                                                 |   |
|                                                                                                  |   |
| Consolidated Balance Sheets at September 30, 2010 and December 31, 2009                               | 3 |
|                                                                                                  |   |
| Consolidated Statements of Operations for the three and nine months ended September 30, 2010 and 2009 | 4 |
|                                                                                                  |   |
| Consolidated Statements of Cash Flows for the nine months ended September 30, 2010 and 2009      | 5 |
|                                                                                                  |   |
| Notes to Consolidated Financial Statements                                                            | 6-17 |
|                                                                                                  |   |
| Management’s Discussion and Analysis of Financial Condition and Results of Operations           | 18-28 |
|                                                                                                  |   |
| Quantitative and Qualitative Disclosures About Market Risk                                            | 29 |
|                                                                                                  |   |
| Controls and Procedures                                                                               | 29 |
|                                                                                                  |   |
| Part II. Other Information                                                                            |   |
|                                                                                                  |   |
| Item 6. Exhibits                                                                                      | 30 |
|                                                                                                  |   |
| Signatures                                                                                            | 31 |
|                                                                                                  |   |
| Index to Exhibits                                                                                     | 32 |

----

Index

All 

|                                                                                                                          |   | September 30, |    |   | December 31, |    |
|-------------------------------------------------------------------------------------------------------------------------------|--------|---------------|---------|--------|--------------|---------|
|                                                                                                                          |   | 2010          |    |   | 2009         |    |
| Assets                                                                                                                        |   | (Unaudited)   |    |   |         |    |
| CURRENT ASSETS                                                                                                                |   |          |    |   |         |    |
| Cash and cash equivalents                                                                                                     |   | $             | 2,485   |   |         | $       | 6,352 |   |
| Restricted cash                                                                                                               |   |          | 8,052   |   |         |    | 10,191 |   |
| Trade receivables, less allowance for doubtful receivables 2010 - $414 and 2009 - $1,234                                      |   |          | 2,712   |   |         |    | 3,163 |   |
| Other receivables                                                                                                             |   |          | 1,691   |   |         |    | 1,426 |   |
| Refundable income taxes                                                                                                       |   |          | 182     |   |         |    | 1,939 |   |
| Inventories                                                                                                                   |   |          | 17,096  |   |         |    | 21,566 |   |
| Prepaid expenses and other                                                                                                    |   |          | 3,955   |   |         |    | 4,325 |   |
| Assets held for sale                                                                                                          |   |          | 4,659   |   |         |    | 4,659 |   |
|                                                                                                                          |   |          |    |   |         |    |   |   |
| Total current assets                                                                                                          |   |          | 40,832  |   |         |    | 53,621 |   |
|                                                                                                                          |   |          |    |   |         |    |   |   |
| Property, plant and equipment, net                                                                                            |   |          | 27,333  |   |         |    | 28,787 |   |
| Cash value of life insurance, net of loans                                                                                    |   |          | 72      |   |         |    | 515 |   |
| Restricted cash                                                                                                               |   |          | 4,598   |   |         |    | 4,607 |   |
| Other                                                                                                                         |   |          | 1,554   |   |         |    | 2,519 |   |
|                                                                                                                          |   |          |    |   |         |    |   |   |
| TOTAL ASSETS                                                                                                                  |   | $             | 74,389  |   |         | $       | 90,049 |   |
|                                                                                                                          |   |          |    |   |         |    |   |   |
| Liabilities and Shareholders’ Equity                                                                                    |   |          |    |   |         |    |   |   |
| CURRENT LIABILITIES                                                                                                           |   |          |    |   |         |    |   |   |
| Accounts payable, trade                                                                                                       |   | $             | 9,314   |   |         |  $ | 9,132 |   |
| Accrued income taxes                                                                                                          |   |          | 441     |   |         |    | 691 |   |
| Accrued expenses and other liabilities                                                                                        |   |          | 8,736   |   |         |    | 11,933 |   |
| Fair value of derivative instruments                                                                                          |   |          | 6,589   |   |         |    | - |   |
| Current maturities of long-term debt                                                                                          |   |          | 11,194  |   |         |    | 369 |   |
|                                                                                                                          |   |          |    |   |         |    |   |   |
| Total current liabilities                                                                                                     |   |          | 36,274  |   |         |    | 22,125 |   |
|                                                                                                                          |   |          |    |   |         |    |   |   |
| Long-term debt                                                                                                                |   |          | 2,248   |   |         |    | 2,828 |   |
| Fair value of derivative instruments                                                                                          |   |          | -       |   |         |    | 13,030 |   |
| Deferred income taxes                                                                                                         |   |          | -       |   |         |    | 508 |   |
| Postretirement deferred compensation benefits                                                                                 |   |          | 2,369   |   |         |    | 2,753 |   |
| Other                                                                                                                         |   |          | 64      |   |         |    | 448 |   |
|                                                                                                                          |   |          |    |   |         |    |   |   |
| Total liabilities                                                                                                             |   |          | 40,955  |   |         |    | 41,692 |   |
|                                                                                                                          |   |          |    |   |         |    |   |   |
| COMMITMENTS AND CONTINGENCIES (Note 9)                                                                                   |   |          |    |   |         |    |   |   |
|                                                                                                                          |   |          |    |   |         |    |   |   |
| SHAREHOLDERS’ EQUITY                                                                                                    |   |          |    |   |         |    |   |   |
| Common shares, without par value: authorized 100,000 shares; issued 2010 – 41,751 shares and 2009 – 21,257 shares |   |          | 101,320 |   |         |    | 92,710 |   |
| Additional paid-in capital                                                                                                    |   |          | 6,365   |   |         |    | 6,547 |   |
| Retained earnings (deficit)                                                                                                   |   |          | (17,558 | )      |         |    | 6,195 |   |
| Treasury shares, at cost, 2010 – 5,000 shares and 2009 – 5,074 shares                                             |   |          | (56,693 | )      |         |    | (57,095 | ) |
| Total shareholders’ equity                                                                                              |   |          | 33,434  |   |         |    | 48,357 |   |
|                                                                                                                          |   |          |    |   |         |    |   |   |
| TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY                                                                              |   | $             | 74,389  |   |         | $       | 90,049 |   |

Notes to Consolidated Financial Statements

----

Index

All

|                                                                          |   |  Three Months Ended |   |    |  Nine Months Ended |   |
|-------------------------------------------------------------------------------|--------|--------------------------|--------|---------|-------------------------|--------|
|                                                                          |   | September 30,            |   |    | September 30,           |   |
|                                                                          |   | 2010                     |   |    | 2009                    |   |   | 2010 |   |   | 2009 |   |
|                                                                          |   |                     |   |    |                    |   |   |   |   |   |   |   |
| Net sales                                                                     |   |                     |   |    |                    |   |   |   |   |   |   |   |
| Products                                                                      |   | $                        | 15,993 |    |                    | $      | 15,064 |   |   | $ | 54,845 |   |   | $ | 41,857 |   |
| Delivery and set                                                              |   |                     | 703    |    |                    |   | 1,010 |   |   |   | 2,969 |   |   |   | 3,231 |   |
|                                                                          |   |                     | 16,696 |    |                    |   | 16,074 |   |   |   | 57,814 |   |   |   | 45,088 |   |
| Cost of sales                                                                 |   |                     |   |    |                    |   |   |   |   |   |   |   |   |   |   |   |
| Products                                                                      |   |                     | 16,304 |    |                    |   | 15,810 |   |   |   | 53,232 |   |   |   | 43,318 |   |
| Delivery and set                                                              |   |                     | 981    |    |                    |   | 1,208 |   |   |   | 3,247 |   |   |   | 3,938 |   |
|                                                                          |   |                     | 17,285 |    |                    |   | 17,018 |   |   |   | 56,479 |   |   |   | 47,256 |   |
|                                                                          |   |                     |   |    |                    |   |   |   |   |   |   |   |   |   |   |   |
| Gross profit (loss)                                                           |   |                     | (589   | )       |                    |   | (944 | )  |   |   | 1,335 |   |   |   | (2,168 | ) |
|                                                                          |   |                     |   |    |                    |   |   |   |   |   |   |   |   |   |   |   |
| Operating expenses:                                                      |   |                     |   |    |                    |   |   |   |   |   |   |   |   |   |   |   |
| Selling                                                                       |   |                     | 1,278  |    |                    |   | 1,083 |   |   |   | 3,685 |   |   |   | 2,717 |   |
| General and administrative                                                    |   |                     | 2,749  |    |                    |   | 2,856 |   |   |   | 7,502 |   |   |   | 8,978 |   |
| Gain on sale of assets, net                                                   |   |                     | (79    | )       |                    |   | (8 | ) |   |   | (90 | )  |   |   | (22 | )  |
|                                                                          |   |                     | 3,948  |    |                    |   | 3,931 |   |   |   | 11,097 |   |   |   | 11,673 |   |
| Operating loss                                                                |   |                     | (4,537 | )  |                    |   | (4,875 | )  |   |   | (9,762 | )  |   |   | (13,841 | )  |
| Nonoperating (income) expense:                                           |   |                     |   |    |                    |   |   |   |   |   |   |   |   |   |   |   |
| Interest expense                                                              |   |                     | 4,140  |    |                    |   | 924 |   |   |   | 7,186 |   |   |   | 2,385 |   |
| Debt extinguishment loss                                                      |   |                     | -      |    |                    |   |   - |   |   |   | 7,289 |   |   |   |   - |   |
| Investment income                                                             |   |                     | (194   | )  |                    |   | (598 | )  |   |   | (727 | )  |   |   | (1,168 | )  |
| Other income, net                                                             |   |                     | (112   | )  |                    |   | (42 | )  |   |   | (357 | )  |   |   | (892 | )  |
|                                                                          |   |                     | 3,834  |    |                    |   | 284 |   |   |   | 13,391 |   |   |   | 325 |   |
| Loss from continuing operations before income taxes                           |   |                     | (8,371 | )  |                    |   | (5,159 | )  |   |   | (23,153 | )  |   |   | (14,166 | )  |
| Income taxes, (credit)                                                   |   |                     | (214   |  ) |                    |   | 34 |   |   |   | (214 | )  |   |   | (19 | )  |
| Net loss from continuing operations                                           |   |                     | (8,157 | )  |                    |   | (5,193 | )  |   |   | (22,939 | )  |   |   | (14,147 | )  |
|                                                                          |   |                     |   |    |                    |   |   |   |   |   |   |   |   |   |   |   |
| Discontinued operations:                                                      |   |                     |   |    |                    |   |   |   |   |   |   |   |   |   |   |   |
| Income (loss) from operations of discontinued entities (net of taxes of $0)   |   |                     | (294   | )  |                    |   | 1,298 |   |   |   | (814 | )  |   |   | 382 |   |
| Gain on sale of assets of discontinued entities (net of taxes of $0)          |   |                     | -      |    |                    |   | - |   |   |   | - |   |   |   | 25 |   |
| Income from legal settlement (net of taxes of $0)                             |   |                     | -      |    |                    |   | - |   |   |   | - |   |   |   | 14,910 |   |
| Income (loss)  from discontinued operations                              |   |                     | (294   | )  |                    |   | 1,298 |   |   |   | (814 |  ) |   |   | 15,317 |   |
|                                                                          |   |                     |   |    |                    |   |   |   |   |   |   |   |   |   |   |   |
| Net income (loss)                                                             |   | $                        | (8,451 | )       |                    | $      | (3,895 | ) |   | $ | (23,753 |  ) |   | $ | 1,170 |   |
|                                                                          |   |                     |   |    |                    |   |   |   |   |   |   |   |   |   |   |   |
| Earnings (loss) per share – Basic and Diluted                           |   |                     |   |    |                    |   |   |   |   |   |   |   |   |   |   |   |
| Continuing operations                                                         |   | $                        | (0.40  | )       |                    | $      | (0.32 | )  |   | $ | (1.12 | ) |   | $ | (0.89 | ) |
| Discontinued operations                                                       |   |                     | (0.01  | )  |                    |   | 0.08 |   |   |   | (0.04 |  ) |   |   | 0.96 |   |
| Net income (loss) per share                                                   |   | $                        | (0.41  | )       |                    | $      | (0.24 | ) |   | $ | (1.16 | )  |   | $ | 0.07 |   |
|                                                                          |   |                     |   |    |                    |   |   |   |   |   |   |   |   |   |   |   |
| Number of common shares used in the computation of earnings (loss) per share: |   |                     |   |    |                    |   |   |   |   |   |   |   |   |   |   |   |
| Basic                                                                         |   |                     | 20,564 |    |                    |   | 16,024 |   |   |   | 20,559 |   |   |   | 15,946 |   |
| Diluted                                                                       |   |                     | 20,564 |    |                    |   | 16,024 |   |   |   | 20,559 |   |   |   | 15,965 |   |
|                                                                          |   |                     |   |    |                    |   |   |   |   |   |   |   |   |   |   |   |
| See Notes to Consolidated Financial Statements.                               |   |                     |   |    |                    |   |   |   |   |   |   |   |   |   |   |   |

----

Index

All

|                                                                                      |   | Nine Months Ended |    |
|-------------------------------------------------------------------------------------------|--------|-------------------|---------|
|                                                                                      |   | September 30,     |    |
|                                                                                      |   | 2010              |    |   | 2009 |   |
| CASH FLOWS FROM OPERATING ACTIVITIES:                                                     |   |              |    |   |   |   |
| Net income (loss)                                                                         |   | $                 | (23,753 | )  |   | $ | 1,170 |   |
| Adjustments to reconcile net income (loss) to net cash used in operating activities: |   |              |    |   |   |   |   |   |
| Depreciation and amortization                                                             |   |              | 2,473   |   |   |   | 1,910 |   |
| Amortization of discount on convertible debt                                              |   |              | 2,036   |   |   |   | - |   |
| Fair value change in derivative instruments                                               |   |              | 2,161   |   |   |   | - |   |
| PIK interest and penalties                                                                |   |              | 2,510   |   |   |   | - |   |
| Debt extinguishment loss                                                                  |   |              | 7,289   |   |   |   | - |   |
| Net realized and unrealized losses on derivatives                                    |   |              | -       |   |   |   | 22 |   |
| Provision for doubtful receivables, net of recoveries                                     |   |              | (213    | )  |   |   | (374 | )  |
| Gain on sale of properties and other assets, net                                          |   |              | (90     | ) |   |   | (47 | ) |
| Increase in cash surrender value of life insurance policies                               |   |              | (2      | ) |   |   | (931 | ) |
| Deferred income tax                                                                       |   |              | (508    | ) |   |   | - |   |
| Other                                                                                     |   |              | (547    | )  |   |   | (187 | )  |
| Changes in certain assets and liabilities:                                                |   |              |    |   |   |   |   |   |
| Accounts receivable                                                                       |   |              | 399     |   |   |   | 1,870 |   |
| Inventories                                                                               |   |              | 4,470   |   |   |   | 3,166 |   |
| Prepaid expenses and other                                                                |   |              | (2,263  | )  |   |   | 651 |   |
| Accounts payable, trade                                                                   |   |              | 182     |   |   |   | (5,586 | )  |
| Income taxes – accrued and refundable                                               |   |              | 1,507   |   |   |   | (620 | )  |
| Accrued expenses and other liabilities                                                    |   |              | (3,197  | )  |   |   | (15,301 | )  |
| Net cash used in operating activities                                                |   |              | (7,546  | )  |   |   | (14,257 | )  |
|                                                                                      |   |              |    |   |   |   |   |   |
| CASH FLOWS FROM INVESTING ACTIVITIES:                                                     |   |              |    |   |   |   |   |   |
| Proceeds from sale of properties and other assets                                         |   |              | 402     |   |   |   | 713 |   |
| Investments in life insurance policies                                                    |   |              | 445     |   |   |   | 771 |   |
| Purchases of property and equipment                                                       |   |              | (561    | ) |   |   | (712 | ) |
| Release of restricted cash and other                                                      |   |              | 3,112   |   |   |   | 2,301 |   |
| Net cash provided by investing activities                                                 |   |              | 3,398   |   |   |   | 3,073 |   |
|                                                                                      |   |              |    |   |   |   |   |   |
| CASH FLOWS FROM FINANCING ACTIVITIES:                                                     |   |              |    |   |   |   |   |   |
| Proceeds from short-term borrowings                                                       |   |              | -       |   |   |   | 2,345 |   |
| Payments of short-term borrowings                                                         |   |              | -       |   |   |   | (5,441 | ) |
| Proceeds from long-term debt                                                              |   |              | 550     |   |   |   | 2,375 |   |
| Payments of long-term debt                                                                |   |              | (276    | ) |   |   | (435 | ) |
| Proceeds from borrowings on cash value of life insurance policies                         |   |              | -       |   |   |   | 1,452 |   |
| Issuance of common shares under stock incentive plans                                     |   |              | 7       |   |   |   | 19 |   |
| Purchases of common shares for treasury                                                   |   |              | -       |   |   |   | (47 | ) |
| Net cash provided by financing activities                                            |   |              | 281     |   |   |   | 268 |   |
|                                                                                      |   |              |    |   |   |   |   |   |
| Decrease in cash and cash equivalents                                                     |   |              | (3,867  | )  |   |   | (10,916 | )  |
|  CASH AND CASH EQUIVALENTS:                                                          |   |              |    |   |   |   |   |   |
| Beginning of period                                                                       |   |              | 6,352   |   |   |   | 15,745 |   |
| End of period                                                                             |   | $                 | 2,485   |   |   | $ | 4,829 |   |
|                                                                                      |   |              |    |   |   |   |   |   |

Notes to Consolidated Financial Statements

----

Index

All

----

Index

2.

|                                                         |  Three Months Ended |   |  Nine Months Ended |    |
|--------------------------------------------------------------|--------------------------|--------|-------------------------|---------|
|                                                         | September 30,            |   | September 30,           |    |
|                                                         | 2010                     |   | 2009                    |    | 2010 |   |   | 2009 |   |
| Net sales                                                    |                     |   |                    |    |   |   |   |   |   |   |   |   |
| Specialty vehicles                                           |                     | $      | 6,471                   |    |   | $ | 3,948 |   |   | $ | 19,147 |   |   | $ | 7,887 |   |
| Housing                                                      |                     |   | 10,225                  |    |   |   | 12,126 |   |   |   | 38,667 |   |   |   | 37,201 |   |
|        Consolidated total |                     | $      | 16,696                  |    |   | $ | 16,074 |   |   | $ | 57,814 |   |   | $ | 45,088 |   |
|                                                         |                     |   |                    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Gross profit                                                 |                     |   |                    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Specialty vehicles                                           |                     | $      | 391                     |    |   | $ | 265 |   |   |  $ | 1,881 |   |   | $ | (330 | )  |
| Housing                                                      |                     |   | (980                    | )  |   |   | (1,202 | )  |   |   | (546 | )  |   |   | (1,814 | )  |
| Other reconciling items                                      |                     |   | -                       |    |   |   | (7 | )  |   |   | - |   |   |   | (24 | ) |
| Consolidated total                                           |                     | $      | (589                    | )  |   | $ | (944 | )  |   | $ | 1,335 |   |   | $ | (2,168 | ) |
|                                                         |                     |   |                    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Operating expenses                                           |                     |   |                    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Specialty vehicles                                           |                     | $      | 397                     |    |   | $ | 287 |   |   | $ | 1,189 |   |   | $ | 860 |   |
| Housing                                                      |                     |   | 3,106                   |    |   |   | 3,437 |   |   |   | 9,146 |   |   |   | 9,481 |   |
| Other reconciling items                                      |                     |   | 445                     |    |   |   | 207 |   |   |   | 762 |   |   |   | 1,332 |   |
| Consolidated total                                           |                     | $      | 3,948                   |    |   | $ | 3,931 |   |   | $ | 11,097 |   |   | $ | 11,673 |   |
|                                                         |                     |   |                    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Operating income (loss)                                      |                     |   |                    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Specialty vehicles                                           |                     | $      | (6                      | )       |   | $ | (22 | ) |   | $ | 691 |   |   | $ | (1,190 | ) |
| Housing                                                      |                     |   | (4,086                  | )  |   |   | (4,639 | )  |   |   | (9,691 | )  |   |   | (11,296 | )  |
| Other reconciling items                                      |                     |   | (445                    | )  |   |   | (214 | )  |   |   | (762 | )  |   |   | (1,355 | )  |
| Consolidated total                                           |                     | $      | (4,537                  | )       |   | $ | (4,875 | ) |   | $ | (9,762 | ) |   | $ | (13,841 | ) |
|                                                         |                     |   |                    |    |   |   |   |   |   |   |   |   |   |   |   |   |

|                                  |   | September 30, |   |   | December 31, |   |
|---------------------------------------|--------|---------------|--------|--------|--------------|--------|
|                                  |   | 2010          |   |   | 2009         |   |
| Total assets                          |   |          |   |   |         |   |
| Specialty vehicles                    |   | $             | 6,898  |   |         | $      | 6,715 |   |
| Housing                               |   |          | 38,610 |   |         |   | 42,461 |   |
| Corporate and other reconciling items |   |          | 28,881 |   |         |   | 40,873 |   |
| Consolidated total                    |   | $             | 74,389 |   |         | $      | 90,049 |   |

----

Index

|               |   | September 30, |   |   | December 31, |   |
|--------------------|--------|---------------|--------|--------|--------------|--------|
|               |   | 2010          |   |   | 2009         |   |
| Raw materials      |   |          |   |   |         |   |
| Specialty vehicles |   | $             | 1,686  |   |         | $      | 3,493 |   |
| Housing            |   |          | 2,589  |   |         |   | 3,691 |   |
| Other              |   |          | -      |   |         |   | 14 |   |
| Consolidated total |   |          | 4,275  |   |         |   | 7,198 |   |
|               |   |          |   |   |         |   |   |   |
| Work in process    |   |          |   |   |         |   |   |   |
| Specialty vehicles |   |          | 1,545  |   |         |   | 1,780 |   |
| Housing            |   |          | 1,245  |   |         |   | 1,554 |   |
| Consolidated total |   |          | 2,790  |   |         |   | 3,334 |   |
|               |   |          |   |   |         |   |   |   |
| Improved lots      |   |          |   |   |         |   |   |   |
| Housing            |   |          | 391    |   |         |   | 391 |   |
| Consolidated total |   |          | 391    |   |         |   | 391 |   |
|               |   |          |   |   |         |   |   |   |
| Finished goods     |   |          |   |   |         |   |   |   |
| Specialty vehicles |   |          | 85     |   |         |   | 483 |   |
| Housing            |   |          | 9,555  |   |         |   | 10,160 |   |
| Consolidated total |   |          | 9,640  |   |         |   | 10,643 |   |
|               |   |          |   |   |         |   |   |   |
| Consolidated total |   | $             | 17,096 |   |         | $      | 21,566 |   |

|                               |   | September 30, |   |   | December 31, |   |
|------------------------------------|--------|---------------|--------|--------|--------------|--------|
|                               |   | 2010          |   |   | 2009         |   |
|                               |   |          |   |   |         |   |
| Land and improvements              |   | $             | 7,310  |   |         | $      | 7,549 |   |
| Buildings and improvements         |   |          | 31,860 |   |         |   | 31,777 |   |
| Machinery and equipment            |   |          | 10,969 |   |         |   | 10,789 |   |
| Transportation equipment           |   |          | 9,993  |   |         |   | 10,398 |   |
| Office furniture and fixtures      |   |          | 14,335 |   |         |   | 14,138 |   |
|                               |   |          |   |   |         |   |   |   |
| Total                              |   |          | 74,467 |   |         |   | 74,651 |   |
| Less, accumulated depreciation     |   |          | 47,134 |   |         |   | 45,864 |   |
|                               |   |          |   |   |         |   |   |   |
| Property, plant and equipment, net |   | $             | 27,333 |   |         | $      | 28,787 |   |

----

Index

5. 

|                                                                                   |   | September 30, |   |   | December 31, |   |
|----------------------------------------------------------------------------------------|--------|---------------|--------|--------|--------------|--------|
|                                                                                   |   |  2010    |   |   |  2009   |   |
|                                                                                   |   |          |   |   |         |   |
| Wages, salaries, bonuses and commissions and other compensation                        |   | $             | 622    |   |         | $      | 226 |   |
| Warranty                                                                               |   |          | 2,081  |   |         |   | 4,162 |   |
| Insurance-products and general liability, workers compensation, group health and other |   |          | 1,573  |   |         |   | 3,105 |   |
| Customer deposits and unearned revenues                                                |   |          | 1,858  |   |         |   | 1,391 |   |
| Interest                                                                               |   |          | 304    |   |         |   | 400 |   |
| Sales and property taxes                                                               |   |          | 862    |   |         |   | 778 |   |
| Other current liabilities                                                              |   |          | 1,436  |   |         |   | 1,871 |   |
|                                                                                   |   |          |   |   |         |   |   |   |
| Total                                                                                  |   | $             | 8,736  |   |         | $      | 11,933 |   |

|                                                                                     |   | Three Months Ended |      |   | Nine Months Ended |   |
|------------------------------------------------------------------------------------------|--------|--------------------|-----------|--------|------------------------|--------|
|                                                                                     |   | September 30,      |      |   | September 30,          |   |
|                                                                                     |   | 2010               |      |   | 2009                   |   |   | 2010 |   |   | 2009 |   |
| Balance of accrued warranty at beginning of period                                       |   | $                  | 2,619     |   |                   | $      | 6,565 |   |   | $ | 4,162 |   |   | $ | 9,688 |   |
| Warranties issued during the period and changes in liability for pre-existing warranties |   |               |  415 |   |                   |   | 544 |   |   |   |  1,988 |   |   |   |  1,399 |   |
| Settlements made during the period                                                       |   |               | (953      | )      |                   |   | (1,678 | ) |   |   | (4,069 | ) |   |   | (5,656 | ) |
|                                                                                     |   |               |      |   |                   |   |   |   |   |   |   |   |   |   |   |   |
| Balance of accrued warranty at September 30                                              |   | $                  | 2,081     |   |                   | $      | 5,431 |   |   | $ | 2,081 |   |   | $ | 5,431 |   |

Note 11,

----

Index

|                                               |   | Three Months Ended  |   |   | Nine Months Ended   |   |
|----------------------------------------------------|--------|---------------------|--------|--------|---------------------|--------|
|                                               |   |  September 30, |   |   |  September 30, |   |
|                                               |   | 2010                |   |   | 2009                |   |   | 2010 |   |   | 2009 |   |
| Net income (loss)                                  |   | $                   | (8,451 | )      |                | $      | (3,895 | ) |   | $ | (23,753 | ) |   | $ | 1,170 |   |
| Unrealized loss on securities                 |   |                | -      |   |                |   | (59 | ) |   |   | - |   |   |   | - |   |
| Unrealized gains on cash flow hedges, net of taxes |   |                | -      |   |                |   | 9 |   |   |   | - |   |   |   | 22 |   |
|                                               |   |                |   |   |                |   |   |   |   |   |   |   |   |   |   |   |
| Comprehensive income (loss)                        |   | $                   | (8,451 | )      |                | $      | (3,945 | ) |   | $ | (23,753 | ) |   | $ | 1,192 |   |

|                                                                                                                          |   | Three Months Ended  |   |   | Nine Months Ended   |   |
|-------------------------------------------------------------------------------------------------------------------------------|--------|---------------------|--------|--------|---------------------|--------|
|                                                                                                                          |   |  September 30, |   |   |  September 30, |   |
|                                                                                                                          |   | 2010                |   |   | 2009                |   |   | 2010 |   |   | 2009 |   |
| Numerator:                                                                                                                    |   |                |   |   |                |   |   |   |   |   |   |   |
| Net income (loss) available to common stockholders                                                                            |   | $                   | (8,451 | )      |                | $      | (3,895 | ) |   | $ | (23,753 | ) |   | $ | 1,170 |   |
| Denominator:                                                                                                                  |   |                |   |   |                |   |   |   |   |   |   |   |   |   |   |   |
| Number of shares outstanding, end of period:                                                                                  |   |                |   |   |                |   |   |   |   |   |   |   |   |   |   |   |
| Weighted average number of common shares used in basic EPS                                                                    |   |                | 20,564 |   |                |   | 16,024 |   |   |   | 20,559 |   |   |   | 15,946 |   |
|                 Effect of dilutive securities |   |                | -      |   |                |   | - |   |   |   | - |   |   |   | 19 |   |
| Weighted average number of common shares used in dilutive EPS                                                                 |   |                | 20,564 |   |                |   | 16,024 |   |   |   | 20,559 |   |   |   | 15,965 |   |

----

Index

8.

9.

----

Index

| 9.    |  COMMITMENTS AND CONTINGENCIES, Continued. |
|----------------------|-------------------------------------------------|

----

Index

10.

11.

|                                                    |   | September 30, |   |   | December 31, |   |
|---------------------------------------------------------|--------|---------------|--------|--------|--------------|--------|
|                                                    |   | 2010          |   |   | 2009         |   |
| Cash collateral for letters of credit (1)               |   | $             | 8,553  |   |         | $      | 8,550 |   |
| Indemnity escrow account (2)                            |   |          | 2,817  |   |         |   | 5,147 |   |
| Cash collateral for workers compensation trust accounts |   |          | 1,098  |   |         |   | 1,101 |   |
| Other                                                   |   |          | 182    |   |         |   | - |   |
| Total restricted cash                                   |   | $             | 12,650 |   |         | $      | 14,798 |   |

| (1)   | The amount classified as current assets is $5.1 million and $5.0 million as of September 30, 2010 and December 31, 2009. |
|------------|--------------------------------------------------------------------------------------------------------------------------|

| (2)   | The indemnity escrow account is related to the agreement for the asset sale of the recreational vehicle business.  |
|------------|-------------------------------------------------------------------------------------------------------------------------|

----

Index

12.

----

Index

----

Index

Note 13

|                                                                                                      |   | Three Months Ended |   |   | Nine Months Ended |   |
|-----------------------------------------------------------------------------------------------------------|--------|--------------------|--------|--------|-------------------|--------|
|                                                                                                      |   | September 30,      |   |   | September 30,     |   |
|                                                                                                      |   | 2010               |   |   | 2009              |   |   | 2010 |   |   | 2009 |   |
| Interest on H.I.G. Tranche B Note                                                                         |   | $                  | 536    |   |              | $      | - |   |   | $ | 1,585 |   |   | $ | - |   |
| Additional warrants, conversion feature, penalty and anti-dilution provisions from 1st and 2nd Amendments |   |               | 9,965  |   |              |   | - |   |   |   | 36,727 |   |   |   | - |   |
| Fair value adjustments of derivative instruments                                                          |   |               | (6,879 | )      |              |   | - |   |   |   | (33,746 | ) |   |   | - |   |
| Debt accretion                                                                                            |   |               | 393    |   |              |   | - |   |   |   | 2,036 |   |   |   | - |   |
| Amortization of loan fees                                                                                 |   |               | 13     |   |              |   | - |   |   |   | 317 |   |   |   | - |   |
| Interest on Lake City Bank notes                                                                          |   |               | 35     |   |              |   | 31 |   |   |   | 97 |   |   |   | 60 |   |
| Interest on life insurance borrowings                                                                     |   |               | -      |   |              |   | 784 |   |   |   | 2 |   |   |   | 2,231 |   |
| Interest on retirement plans                                                                              |   |               | 30     |   |              |   | 54 |   |   |   | 90 |   |   |   | 18 |   |
| Other interest expense                                                                                    |   |               | 47     |   |              |   | 55 |   |   |   | 78 |   |   |   | 76 |   |
| Total interest expense                                                                                    |   | $                  | 4,140  |   |              | $      | 924 |   |   | $ | 7,186 |   |   | $ | 2,385 |   |
|                                                                                       |   |               |   |   |              |   |   |   |   |   |   |   |   |   |   |   |

----

Index

13

----

Index

All 

|                                                     |   | Three Months Ended |   |
|----------------------------------------------------------|--------|--------------------|--------|
|                                                     |   |               |   |   |   |   |   |   |   |   |   |   |   | Percentage |   |
|                                                     |   |               |   |   |   |   |   |   |   |   |   |   |   |  Change |   |
|                                                     |   |               |   |   | Percentage |   |   |   |   |   | Percentage |   |   | 2010 |   |
|                                                     |   | September 30,      |   |   | of |   |   | September 30, |   |   | of |   |   | to |   |
|                                                     |   | 2010               |   |   | Net Sales |   |   | 2009 |   |   | Net Sales |   |   | 2009 |   |
| Net sales:                                          |   |               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Specialty vehicles                                       |   | $                  | 6,471  |   |   |   | 38.8 | % |   | $ | 3,948 |   |   |   | 24.6 | % |   |   | 63.9 | % |
| Housing                                                  |   |               | 10,225 |   |   |   | 61.2 |   |   |   | 12,126 |   |   |   | 75.4 |   |   |   | (15.7 | ) |
| Consolidated total                                       |   |               | 16,696 |   |   |   | 100.0 |   |   |   | 16,074 |   |   |   | 100.0 |   |   |   | 3.9 |   |
|                                                     |   |               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Gross profit:                                       |   |               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Specialty vehicles                                       |   |               | 391    |   |   |   | 6.0 |   |   |   | 265 |   |   |   | 6.7 |   |   |   | 47.5 |   |
| Housing                                                  |   |               | (980   | )  |   |   | (9.6 | )  |   |   | (1,202 | ) |   |   | (9.9 | )  |   |   | 18.5 |   |
| Other                                                    |   |               | -      |   |   |   | n/m |   |   |   | (7 | ) |   |   | n/m |   |   |   | - |   |
| Consolidated total                                       |   |               | (589   | )  |   |   | (3.5 | )  |   |   | (944 | ) |   |   | (5.9 | )  |   |   | 37.6 |   |
|                                                     |   |               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Operating expenses:                                 |   |               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Selling                                             |   |               | 1,278  |   |   |   | 7.7 |   |   |   | 1,083 |   |   |   | 6.7 |   |   |   | 18.0 |   |
| General and administrative                          |   |               | 2,749  |   |   |   | 16.5 |   |   |   | 2,856 |   |   |   | 17.8 |   |   |   | (3.7 | ) |
| (Gain) loss on sale of assets, net                  |   |               | (79    | ) |   |   | (0.5 | )  |   |   | (8 | ) |   |   | - |   |   |   | n/m |   |
| Consolidated total                                       |   |               | 3,948  |   |   |   | 23.7 |   |   |   | 3,931 |   |   |   | 24.5 |   |   |   | 0.4 |   |
|                                                     |   |               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Operating loss                                           |   |               | (4,537 | ) |   |   | (27.2 | ) |   |   | (4,875 | ) |   |   | (30.4 | ) |   |   | 6.9 |   |
|                                                     |   |               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Nonoperating (income) expense                       |   |               | 3,834  |   |   |   | 23.0 |   |   |   | 284 |   |   |   | 1.7 |   |   |   | n/m |   |
|                                                     |   |               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Loss from continuing operations before income taxes |   |               | (8,371 | ) |   |   | (50.2 | ) |   |   | (5,159 | )  |   |   | (32.1 | )  |   |   | (62.3 | ) |
| Tax expense (credit)                                     |   |               | (214   | )  |   |   | (1.3 | ) |   |   | 34 |   |   |   | (0.2 | ) |   |   | n/m |   |
| Loss from continuing operations                          |   |               | (8,157 | ) |   |   | (48.9 | )  |   |   | (5,193 | )  |   |   | (32.3 | )  |   |   | (57.1 | ) |
|                                                     |   |               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Income (loss) from discontinued operations               |   |               | (294   | ) |   |   | (1.7 | )  |   |   | 1,298 |   |   |   | 8.1 |   |   |   | (122.7 | )  |
|                                                     |   |               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss                                                 |   | $                  | (8,451 | ) |   |   | (50.6 | )% |   | $ | (3,895 | ) |   |   | (24.2 | )% |   |   | (117.0 | )% |
|                                                     |   |               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| n/m - not meaningful                                |   |               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

----

Index

|                                                                  |   | Nine Months Ended |    |
|-----------------------------------------------------------------------|--------|-------------------|---------|
|                                                                  |   |              |    |   |   |   |   |   |   |   |   |   |   | Percentage |   |
|                                                                  |   |              |    |   |   |   |   |   |   |   |   |   |   |  Change |   |
|                                                                  |   |              |    |   | Percentage |   |   |   |   |   | Percentage |   |   | 2010 |   |
|                                                                  |   | September 30,     |    |   | of |   |   | September 30, |   |   | of |   |   | to |   |
|                                                                  |   | 2010              |    |   | Net Sales |   |   | 2009 |   |   | Net Sales |   |   | 2009 |   |
| Net sales:                                                       |   |              |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Specialty vehicles                                                    |   | $                 | 19,147  |   |   |   | 33.1 | % |   | $ | 7,887 |   |   |   | 17.5 | % |   |   | 142.8 | % |
| Housing                                                               |   |              | 38,667  |   |   |   | 66.9 |   |   |   | 37,201 |   |   |   | 82.5 |   |   |   | 3.9 |   |
| Consolidated total                                                    |   |              | 57,814  |   |   |   | 100.0 |   |   |   | 45,088 |   |   |   | 100.0 |   |   |   | 28.2 |   |
|                                                                  |   |              |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Gross profit:                                                    |   |              |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Specialty vehicles                                                    |   |              | 1,881   |   |   |   | 9.8 |   |   |   | (330 | ) |   |   | (4.2 | )  |   |   | n/m |   |
| Housing                                                               |   |              | (546    | ) |   |   | (1.4 | )  |   |   | (1,814 | ) |   |   | (4.9 | )  |   |   | 69.9 |   |
| Other                                                                 |   |              | -       |   |   |   | - |   |   |   | (24 | )  |   |   | - |   |   |   | - |   |
| Consolidated total                                                    |   |              | 1,335   |   |   |   | 2.3 |   |   |   | (2,168 | )  |   |   | (4.8 | ) |   |   | 161.6 |   |
|                                                                  |   |              |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Operating expenses:                                              |   |              |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Selling                                                          |   |              | 3,685   |   |   |   | 6.4 |   |   |   | 2,717 |   |   |   | 6.0 |   |   |   | 35.6 |   |
| General and administrative                                       |   |              | 7,502   |   |   |   | 13.0 |   |   |   | 8,978 |   |   |   | 19.9 |   |   |   | (16.4 | ) |
| (Gain) loss on sale of assets, net                               |   |              | (90     | ) |   |   | (0.2 | )  |   |   | (22 | ) |   |   | - |   |   |   | n/m |   |
| Consolidated total                                                    |   |              | 11,097  |   |   |   | 19.2 |   |   |   | 11,673 |   |   |   | 25.9 |   |   |   | (4.9 | )  |
|                                                                  |   |              |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Operating loss                                                        |   |              | (9,762  | ) |   |   | (16.9 | ) |   |   | (13,841 | ) |   |   | (30.7 | ) |   |   | 29.5 |   |
|                                                                  |   |              |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Nonoperating (income) expense                                    |   |              | 13,391  |   |   |   | 23.2 |   |   |   | 325 |   |   |   | 0.7 |   |   |   | n/m |   |
|                                                                  |   |              |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Loss from continuing operations before income taxes                   |   |              | (23,153 | ) |   |   | (40.1 | ) |   |   | (14,166 | ) |   |   | (31.4 | ) |   |   | (63.4 | ) |
| Tax expense (credit)                                                  |   |              | (214    | ) |   |   | (0.4 | )  |   |   | (19 | ) |   |   | (0.1 | ) |   |   | n/m |   |
| Net loss from continuing operations                                   |   |              | (22,939 | ) |   |   | (39.7 | )  |   |   | (14,147 | )  |   |   | (31.3 | ) |   |   | (62.1 | )  |
|                                                                  |   |              |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Discontinued operations:                                         |   |              |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Income (loss) from operations of discontinued entities (net of taxes) |   |              | (814    | )  |   |   | (1.4 | )  |   |   | 382 |   |   |   | 0.8 |   |   |   | n/m |   |
| Gain on sale of discontinued RV assets (net of taxes)                 |   |              | -       |   |   |   | - |   |   |   | 25 |   |   |   | - |   |   |   | - |   |
| Income from legal settlement (net of tax)                             |   |              | -       |   |   |   | - |   |   |   | 14,910 |   |   |   | 33.1 |   |   |   | - |   |
| Income (loss) from discontinued operations                            |   |              | (814    | )  |   |   | (1.4 | )  |   |   | 15,317 |   |   |   | 33.9 |   |   |   | n/m |   |
|                                                                  |   |              |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net income (loss)                                                |   | $                 | (23,753 | )  |   |   | (41.1 | )% |   | $ | 1,170 |   |   |   | 2.6 | % |   |   | n/m | % |
|                                                                  |   |              |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| n/m - not meaningful                                             |   |              |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

----

Index

----

Index

Note 12

Note 8

----

Index

LIQUIDITY

Note 12
Note 5

----

Index

----

Index

----

Index

Note 13

----

Index

----

Index

| • | liquidity;                                                                                                                                                                                                                    |
|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| • | the ability of the management team to achieve desired results;                                                                                                                                                                |
| • | interest rates, which affect the affordability of the Company's products;                                                                                                                                                     |
| • | consumer confidence, the availability of  credit to consumers and commercial customers;                                                                                                                             |
| • | the availability and related costs of working capital and financing to the Company;                                                                                                                                           |
| • | uncertainties regarding the length and depth of the recession, the potential for a double-dip recession, and timing and speed of recovery in the housing market;                                                              |
| • | the ability of the Company to obtain adequate bid and performance bonds with reasonable collateral requirements;                                                                                                              |
| • | the ability to produce buses to meet demand;                                                                                                                                                                                  |
| • | the availability of financing to the Company’s customers, in consumer, commercial and government markets;                                                                                                               |
| • | the Company’s ability to introduce new homes and features that achieve consumer acceptance;                                                                                                                             |
| • | the margins associated with the mix of products the Company sells in a particular period;                                                                                                                                     |
| • | the impact of foreclosures on the broader housing market;                                                                                                                                                                     |
| • | adverse weather conditions affecting home deliveries;                                                                                                                                                                         |
| • | potential liabilities under repurchase agreements and guarantees;                                                                                                                                                             |
| • | tax law changes could make home ownership more expensive or less attractive;                                                                                                                                                  |
| • | legislation governing the relationships of the Company with its builders;                                                                                                                                                     |
| • | the price volatility of materials used in production and the ability to pass on rapidly increasing costs of product components and raw materials to end buyers;                                                               |
| • | the availability and cost of real estate for residential housing;                                                                                                                                                             |
| • | the increased size and scope of work of major projects, as compared to the Company's traditional single-family homes business, with increased reliance on third parties for performance which could impact the Company;  |
| • | the ability to perform in new market segments or geographic areas where it has limited experience;                                                                                                                            |
| • | the over supply of existing homes and the inventory of foreclosed properties within the Company’s markets;                                                                                                              |
| • | changing government regulations, including those covering accounting standards;                                                                                                                                               |
| • | environmental matters or product warranties and recalls, which may affect costs of operations, revenues, product acceptance and profitability;                                                                                |
| • | changes in property taxes and energy costs;                                                                                                                                                                                   |
| • | changes in federal income tax laws and federal mortgage financing programs;                                                                                                                                                   |
| • | competition in the industries in which the Company operates;                                                                                                                                                                  |
| • | further developments in the war on terrorism and related international crises;                                                                                                                                                |
| • | uncertainties of matters in litigation and other risks and uncertainties;                                                                                                                                                     |
| • | the ability of the Company to generate taxable income in future years to utilize deferred tax assets and net operating loss carry forwards that may be available, and the tax interpretations as to their availability;       |
| • | the Company’s ability to increase gross margins which are critical whether or not there are increased sales;                                                                                                            |
| • | the Company’s use of incentives at either the wholesale or retail level;                                                                                                                                                |
| • | the dependence on key customers within certain product types;                                                                                                                                                                 |
| • | the addition or loss of builders;                                                                                                                                                                                             |
| • | the introduction and marketing of competitive product by others, including significant price discounting offered by others;                                                                                                   |
| • | uncertainties regarding the impact of the disclosed restructuring steps;                                                                                                                                                      |
| • | the ability to sell excess properties held by the Company;                                                                                                                                                                    |
| • | the ability to attract and retain qualified senior managers;                                                                                                                                                                  |
| • | the availability of collateral posted for various bonds, or the timing of restrictions being released on restricted cash;                                                                                                     |
| • | the merger proposed with All American Group Holdings, LLC, an affiliate of H.I.G. All American, LLC, is not consummated;                                                                                                      |
| • | the availability to the Company of chassis utilized for bus production and the availability of chassis financing to procure the chassis.                                                                                      |

----

Index

----

Index

ITEM 3.

ITEM 4.

----

Index

PART II.

----

Index

SIGNATURES

| Date: December 17, 2010 | By:    | /s/ Richard M. Lavers                      |
|-------------------------|--------|--------------------------------------------|
|                    |   | Richard M. Lavers, Chief Executive Officer |
|                    |   |                                       |
|                    |   |                                       |
|                    |   |                                       |
|                    |   |                                       |
| Date: December 17, 2010 | By:    | /s/ Colleen A. Zuhl                        |
|                    |   | Colleen A. Zuhl, Chief Financial Officer   |
|                    |   |                                       |
|                    |   |                                       |
|                    |   |                                       |
|                    |   |                                       |
| Date: December 17, 2010 | By:    | /s/ Stephen L. Patterson                   |
|                    |   | Stephen L. Patterson, Corporate Controller |
|                    |   |                                       |

----

Index

INDEX

| Number AssignedIn RegulationS-K, Item 601 | Description of Exhibit                                                                                                                                                                                                                                                                          |
|-------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                      |                                                                                                                                                                                                                                                                                            |
| (3)(a)(i)                                 | Articles of Incorporation of the Company as amended on May 30, 1995 (incorporated by reference to Exhibit 3(i) to the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 1995).                                                                                        |
|                                      |                                                                                                                                                                                                                                                                                            |
| (3)(a)(ii)                                | Articles of Amendment to Articles of Incorporation (incorporated by reference to Exhibit 4.2 to the Company's Form S-3 Registration Statement, File No. 333-14579).                                                                                                                             |
|                                      |                                                                                                                                                                                                                                                                                            |
| (3)(a)(iii)                               | Articles of Amendment to Articles of Incorporation (incorporated by reference to the Company’s Current Report on Form 8-K filed May 5, 2010).                                                                                                                                             |
|                                      |                                                                                                                                                                                                                                                                                            |
| (3)(a)(iv)                                | Articles of Amendment to Articles of Incorporation (incorporated by reference to the Company’s Current Report on Form 8-K filed October 12, 2010).                                                                                                                                        |
|                                      |                                                                                                                                                                                                                                                                                            |
| (3)(b)                                    | By-Laws as modified through October 27, 2009 (incorporated by reference to Exhibit 3(ii) to the Company’s Current Report on Form 8-K/A filed October 29, 2009).                                                                                                                           |
|                                      |                                                                                                                                                                                                                                                                                            |
| (10)(a)                                   | Entry into a Material Definitive Contract for production of Modular Units for Casper College.                                                                                                                                                                                                   |
|                                      |                                                                                                                                                                                                                                                                                            |
| (10)(b)                                   | Entry into an agreement to be acquired by affiliates of All American Group Holdings, LLC, an affiliate of H.I.G. All American, LLC, in a merger and establishment of a liquidating trust (incorporated by reference to the Company’s Current Report on Form 8-K filed November 10, 2010). |
|                                      |                                                                                                                                                                                                                                                                                            |
| (31.1)                                    | Rule 13a-14(a) Certification of Chief Executive Officer.                                                                                                                                                                                                                                        |
|                                      |                                                                                                                                                                                                                                                                                            |
| (31.2)                                    | Rule 13a-14(a) Certification of Chief Financial Officer.                                                                                                                                                                                                                                        |
|                                      |                                                                                                                                                                                                                                                                                            |
| (32.1)                                    | Section 1350 Certification of Chief Executive Officer.                                                                                                                                                                                                                                          |
|                                      |                                                                                                                                                                                                                                                                                            |
| (32.2)                                    | Section 1350 Certification of Chief Financial Officer.                                                                                                                                                                                                                                          |

----

----