Exhibit 31.3

I,
J. Vincent Mish, certify that:

| | 1. | I have reviewed this
  annual report on Form 10-K of Miller Industries, Inc.;                                                                                                                                                                                                                                                   
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| | 2. | Based on my knowledge,
  this annual report does not contain any untrue statement of a material fact
  or omit to state a material fact necessary to make the statements made, in
  light of the circumstances under which such statements were made, not
  misleading with respect to the period covered by this annual report;
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| | 3. | Based on my knowledge, the
  financial statements, and other financial information included in this annual
  report, fairly present in all material respects the financial condition,
  results of operations and cash flows of the registrant as of, and for, the
  periods presented in this annual report;                   
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| | 4. | The registrants other
  certifying officer and I are responsible for establishing and maintaining
  disclosure controls and procedures (as defined in Exchange Act
  Rules 13a-15(e) and 15d-15(e)) for the registrant and have:                                                                                               
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| |    | a)                                                                                                                                                                                                                                                                                                                              
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| |    | b)                                                                                                                                                                                                                                                                                                                              
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| |    | c)                                                                                                                                                                                                                                                                                                                              
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| | 5. | The registrants other
  certifying officer and I have disclosed, based on our most recent evaluation
  of internal control over financial reporting, to the registrants auditors
  and the audit committee of registrants board of directors (or persons
  performing the equivalent functions):                             
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| |    | a)                                                                                                                                                                                                                                                                                                                              
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| |    | b)                                                                                                                                                                                                                                                                                                                              

Date:   
March 26, 2004

| | /s/ J.
  Vincent Mish                                                  
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| |                                                                        
| | J. Vincent Mish  Executive
  Vice President and Chief Financial Officer

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