----

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**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**WASHINGTON,      D.C. 20549**

**____________________**

**FORM      10-K/A**

**(Amendment      No. 1)**

**ANNUAL      REPORT**

**PURSUANT      TO SECTIONS 13 OR 15(d)**

**OF      THE SECURITIES EXCHANGE ACT OF 1934**

| (Mark                One) |
|---------------------------|
| x                         | **ANNUAL                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934** |

| For              the              fiscal year ended  | December                31, 2005 |
|-----------------------------------------------------------|----------------------------------|

| o | **TRANSITION                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934** |
|---|-------------------------------------------------------------------------------------------------------------------------------------------|

| Commission              File No. | 0-24298  |
|----------------------------------|---------------|

| **MILLER                INDUSTRIES, INC.**                                           |
|--------------------------------------------------------------------------------------|
| (Exact                Name of Registrant as Specified in Its                Charter) |

| **Tennessee**                                                                       |   | **62-1566286**                                            |
|-------------------------------------------------------------------------------------|--------|-----------------------------------------------------------|
| (State                or Other Jurisdiction of Incorporation or Organization)  |   | (I.R.S.                Employer Identification No.)  |
| **8503                Hilltop Drive, Ooltewah, Tennessee**                          |   | **37363**                                                 |
| (Address                of Principal Executive Offices)                             |   | (Zip                Code)                                 |

|  **(423)                238-4171**                                                  |
|------------------------------------------------------------------------------------------|
| (Registrant’s                Telephone Number, Including Area                Code) |

| Title                of Each Class                    |   | Name                of Each Exchange on Which Registered |
|-------------------------------------------------------|--------|----------------------------------------------------------|
| Common                Stock, par value $.01 per share |   | New                York Stock Exchange                   |

|  None                      |
|---------------------------------|
| (Title                of Class) |

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| Large                Accelerated  Filer    o |  Accelerated                Filer    x | Non-Accelerated                Filer      o |
|-----------------------------------------------------------------------|------------------------------------------------------------|----------------------------------------------------------------------|

**DOCUMENTS        INCORPORATED BY REFERENCE**

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**EXPLANATORY        NOTE**

**ITEM        15.    ****EXHIBITS        AND FINANCIAL STATEMENT SCHEDULES**

**(a)    **

**1.    **
**Financial        Statements**

**2.    **
**Financial        Statement Schedules**

**3.    **
**Exhibits**

|   | **Description**                                                                                                                                                                                                                                                                  |   | **Incorporated                  by****Reference                  to****Registration                  File****Number** |   | **Form                  or****Report** |   | **Date                  of Report**      |   | **Exhibit****Number                  in****Report** |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------|--------|------------------------------------------|--------|-----------------------------------------------------|
| 3.1    | Charter,                  as amended, of the Registrant                                                                                                                                                                                                                     |   | -                                                                                                                |   | 10-K                              |   | December                  31, 2001  |   | 3.1                                            |
| 3.2    | Bylaws                  of the Registrant                                                                                                                                                                                                                                   |   | 33-79430                                                                                                         |   | S-1                               |   | August                  1994        |   | 3.2                                            |
| 10.1   | Settlement                  Letter dated April 27, 1994 between Miller Group, Inc. and the                  Management                  Group                                                                                                                               |   | 33-79430                                                                                                         |   | S-1                               |   | August                  1994        |   | 10.7                                           |
| 10.2   | Participants                  Agreement dated as of April 30, 1994 between the Registrant, Century                  Holdings, Inc., Century Wrecker Corporation, William G. Miller                  and certain                  former shareholders of Miller Group, Inc.  |   | 33-79430                                                                                                         |   | S-1                               |   | August                  1994        |   | 10.11                                          |
| 10.3   | Technology                  Transfer Agreement dated March 21, 1991 between Miller Group, Inc.,                  Verducci, Inc. and Jack Verducci                                                                                                                           |   | 33-79430                                                                                                         |   | S-1                               |   | August                  1994        |   | 10.26                                          |
| 10.4   | Form                  of Noncompetition Agreement between the Registrant and certain                  officers of                  the Registrant                                                                                                                           |   | 33-79430                                                                                                         |   | S-1                               |   | August                  1994        |   | 10.28                                          |
| 10.5   | Form                  of Nonexclusive Distributor Agreement                                                                                                                                                                                                                      |   | 33-79430                                                                                                         |   | S-1                               |   | August                  1994        |   | 10.31                                          |
| 10.6   | Miller                  Industries, Inc. Stock Option and Incentive Plan**                                                                                                                                                                                                       |   | 33-79430                                                                                                         |   | S-1                               |   | August                  1994        |   | 10.1                                           |

----

|        | **Description**                                                                                                                                                                                                                                                                                                                                                                      |   | **Incorporated                  by****Reference                  to****Registration                  File****Number** |   | **Form                  or****Report** |   | **Date                  of Report**  |   | **Exhibit****Number                  in****Report** |
|-------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------|--------|-------------------------------------------|--------|-----------------------------------------------------|
|        |                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                  |   |                                   |   |                                      |   |                                                |
| 10.7   | Form                  of Incentive Stock Option Agreement under Miller Industries, Inc.                  Stock                  Option and Incentive Plan**                                                                                                                                                                                                                     |   | 33-79430                                                                                                         |   | S-1                               |   | August                  1994         |   | 10.2                                           |
| 10.8   | Miller                  Industries, Inc. Non-Employee Director Stock Option Plan**                                                                                                                                                                                                                                                                                              |   | 33-79430                                                                                                         |   | S-1                               |   | August                  1994         |   | 10.4                                           |
| 10.9   | Form                  of Director Stock Option Agreement**                                                                                                                                                                                                                                                                                                                      |   | 33-79430                                                                                                         |   | S-1                               |   | August                  1994         |   | 10.5                                           |
| 10.10  | Employment                  Agreement dated October 14, 1993 between Century Wrecker Corporation                  and                  Jeffrey I. Badgley**                                                                                                                                                                                                                     |   | 33-79430                                                                                                         |   | S-1                               |   | August                  1994         |   | 10.29                                          |
| 10.11  | First                  Amendment to Employment Agreement between Century Wrecker Corporation                  and                  Jeffrey I. Badgley**                                                                                                                                                                                                                         |   | 33-79430                                                                                                         |   | S-1                               |   | August                  1994         |   | 10.33                                          |
| 10.12  | Form                  of Employment Agreement between Registrant and each of Messrs.                  Madonia and                  Mish**                                                                                                                                                                                                                                       |   | -                                                                                                                |   | Form                  10-K        |   | April                  30, 1995      |   | 10.37                                          |
| 10.13  | First                  Amendment to Miller Industries, Inc. Non-Employee Director Stock                  Option                  Plan**                                                                                                                                                                                                                                         |   | -                                                                                                                |   | Form                  10-K        |   | April                  30, 1995      |   | 10.38                                          |
| 10.14  | Second                  Amendment to Miller Industries, Inc. Non-Employee Director Stock                  Option                  Plan**                                                                                                                                                                                                                                        |   | -                                                                                                                |   | Form                  10-K        |   | April                  30, 1996      |   | 10.39                                          |
| 10.15  | Second                  Amendment to Miller Industries, Inc. Stock Option and Incentive                  Plan**                                                                                                                                                                                                                                                                 |   | -                                                                                                                |   | Form                  10-K        |   | April                  30, 1996      |   | 10.40                                          |
| 10.16  | Employment                  Agreement dated July 8, 1997 between the Registrant and William                  G.                  Miller**                                                                                                                                                                                                                                       |   | -                                                                                                                |   | Form                  10-Q/A      |   | July                  31, 1997       |   | 10                                             |
| 10.17  | Guaranty                  Agreement Among NationsBank of Tennessee, N.A. and certain subsidiaries                  of                  Registrant dated January 30, 1998                                                                                                                                                                                                        |   | -                                                                                                                |   | Form                  10-K        |   | April                  30, 1998      |   | 10.37                                          |
| 10.18  | Stock                  Pledge Agreement Between NationsBank of Tennessee, N.A. and the                  Registrant                  dated January 30, 1998                                                                                                                                                                                                                      |   | -                                                                                                                |   | Form                  10-K        |   | April                  30, 1998      |   | 10.38                                          |
| 10.19  | Stock                  Pledge Agreement Between NationsBank of Tennessee, N.A. and the                  certain                  subsidiaries of the Registrant dated January 30, 1998                                                                                                                                                                                          |   | -                                                                                                                |   | Form                  10-K        |   | April                  30, 1998      |   | 10.39                                          |
| 10.20  | Form                  of Indemnification Agreement dated June 8, 1998 by and between                  the                  Registrant and each of William G. Miller, Jeffrey I. Badgley, A.                  Russell                  Chandler, Paul E. Drack, Frank Madonia, J. Vincent Mish, Richard                  H.                  Roberts, and Daniel N. Sebastian**  |   | -                                                                                                                |   | Form                  10-Q        |   | September                  14, 1998  |   | 10                                             |
| 10.21  | Employment                  Agreement between the Registrant and Jeffrey I. Badgley, dated                  September                  11, 1998**                                                                                                                                                                                                                               |   | -                                                                                                                |   | Form                  10-Q        |   | December                  15, 1998   |   | 10.1                                           |
| 10.22  | Employment                  Agreement between the Registrant and Frank Madonia, dated September                  11,                  1998**                                                                                                                                                                                                                                    |   | -                                                                                                                |   | Form                  10-Q        |   | December                  15, 1998   |   | 10.3                                           |

----

|  | **Description** |   | **Incorporated                  by****Reference                  to****Registration                  File****Number** |   | **Form                  or****Report** |   | **Date                  of Report**  |   | **Exhibit****Number                  in****Report** |
|--|-----------------|--------|-----------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------|--------|-------------------------------------------|--------|-----------------------------------------------------|

| 10.23  | Agreement                  between the Registrant and Jeffrey I. Badgley, dated September                  11,                  1998**                                                                                                                                                          |   | -  |   | Form                  10-Q  |   | December                  15, 1998  |   | 10.4   |
|-------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------|--------|----------------------------------|--------|------------------------------------------|--------|-------------|
| 10.24  | Agreement                  between the Registrant and Frank Madonia, dated September 11,                  1998**                                                                                                                                                                                |   | -  |   | Form                  10-Q  |   | December                  15, 1998  |   | 10.6   |
| 10.25  | Credit                  Agreement among Bank of America, N.A., The CIT Group/Business Credit,                  Inc.                  and Registrant and its subsidiaries dated July 23, 2001                                                                                                    |   | -  |   | Form                  10-K  |   | April                  30, 2001     |   | 10.6   |
| 10.26  | Security                  Agreement among the Registrant and its subsidiaries, The CIT                  Group/Business Credit, Inc. and Bank of America, N.A. dated July                  23,                  2001                                                                             |   | -  |   | Form                  10-K  |   | April                  30, 2001     |   | 10.61  |
| 10.27  | Stock                  Pledge Agreement between Registrant and The CIT Group/Business                  Credit,                  Inc. dated July 23, 2001                                                                                                                                        |   | -  |   | Form                  10-K  |   | April                  30, 2001     |   | 10.62  |
| 10.28  | Amended                  and Restated Credit Agreement among the Registrant, its subsidiary                  and                  Bank of America, N.A. dated July 23, 2001                                                                                                                     |   | -  |   | Form                  10-K  |   | April                  30, 2001     |   | 10.7   |
| 10.29  | Promissory                  Note among Registrant, its subsidiary and SunTrust Bank dated July                  23,                  2001                                                                                                                                                       |   | -  |   | Form                  10-K  |   | April                  30, 2001     |   | 10.71  |
| 10.30  | Promissory                  Note among Registrant, its subsidiary and AmSouth Bank dated July                  23,                  2001                                                                                                                                                        |   | -       |   | Form                  10-K  |   | April                  30, 2001     |   | 10.72  |
| 10.31  | Promissory                  Note among Registrant, its subsidiary and Wachovia Bank, N.A. dated                  July                  23, 2001                                                                                                                                                 |   | -       |   | Form                  10-K  |   | April                  30, 2001     |   | 10.73  |
| 10.32  | Promissory                  Note among Registrant, its subsidiary and Bank of America, N.A.                  dated July                  23, 2001                                                                                                                                               |   | -       |   | Form                  10-K  |   | April                  30, 2001     |   | 10.74  |
| 10.33  | Warrant                  Agreement dated July 23, 2001                                                                                                                                                                                                                                          |   | -       |   | Form                  10-K  |   | April                  30, 2001     |   | 10.75  |
| 10.34  | Forbearance                  Agreement and First Amendment to the Credit Agreement by and among                  the                  Company and its subsidiaries and The CIT Group/Business Credit,                  Inc. and                  Bank of America, N.A. dated February 28, 2002  |   | -       |   | Form                  10-K  |   | December                  31, 2001  |   | 10.8   |
| 10.35  | Second                  Amendment to the Credit Agreement by and among the Company and                  its                  subsidiaries and The CIT Group/Business Credit, Inc. and Bank of                  America,                  N.A. dated February 28, 2002                           |   | -       |   | Form                  10-K  |   | December                  31, 2001  |   | 10.81  |
| 10.36  | First                  Amendment to the Amended and Restated Credit Agreement among the                  Registrant, its subsidiary and Bank of America, N.A. dated July                  23,                  2001                                                                             |   | -       |   | Form                  10-K  |   | December                  31, 2001  |   | 10.82  |
| 10.37  | Amended                  and Restated Intercreditor and Subordination Agreement by and among                  The                  CIT Group/Business Credit, Inc. and Bank of America, N.A.                                                                                                    |   | -       |   | Form                  10-K  |   | December                  31, 2001  |   | 10.83  |

----

|  | **Description** |   | **Incorporated                  by****Reference                  to****Registration                  File****Number** |   | **Form                  or****Report** |   | **Date                  of Report**  |   | **Exhibit****Number                  in****Report** |
|--|-----------------|--------|-----------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------|--------|-------------------------------------------|--------|-----------------------------------------------------|

| 10.38  | Third                  Amendment to the Credit Agreement by and among the Company and                  its                  Subsidiaries and the CIT Group/Business Credit, Inc. and Bank of                  America,                  N.A. dated September 13, 2002        |   | -       |   | Form                  10-K    |   | December                  31, 2002   |   | 10.84  |
|-------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------|--------|------------------------------------|--------|-------------------------------------------|--------|-------------|
| 10.39  | Fourth                  Amendment to the Credit Agreement by and among the Company and                  its                  Subsidiaries and the CIT Group/Business Credit, Inc. and Bank of                  America,                  N.A. dated November 14, 2002        |   | -       |   | Form                  10-Q/A  |   | September                  30, 2002  |   | 10.1   |
| 10.40  | Fifth                  Amendment to the Credit Agreement by and among the Company and                  its                  Subsidiaries and the CIT Group/Business Credit, Inc. and Bank of                  America,                  N.A. dated February 28, 2003         |   | -       |   | Form                  10-K    |   | December                  31, 2002   |   | 10.86  |
| 10.41  | Sixth                  Amendment to the Credit Agreement by and among the Company and                  its                  Subsidiaries and the CIT Group/Business Credit, Inc. and Bank of                  America,                  N.A. dated April 1, 2003             |   | -       |   | Form                  10-K    |   | December                  31, 2002   |   | 10.87  |
| 10.42  | Seventh                  Amendment to Credit Agreement entered into by and among the Company                  and                  its Subsidiaries and CIT Group/Business Credit, Inc., and Bank                  of America,                  N.A. dated October 31, 2003  |   | -       |   | Form                  10-Q    |   | September                  30, 2003  |   | 10.1   |
| 10.43  | Forbearance                  Agreement by and among the Company and its Subsidiaries and CIT                  Group/Business Credit, Inc. and Bank of American, N.A. dated October                  31,                  2003                                                |   | -  |   | Form                  10-Q    |   | September                  30, 2003  |   | 10.2   |
| 10.44  | Participation                  Agreement by and among the Company and its Subsidiaries, CIT                  Group/Business Credit and Bank of America, N.A. and William G.                  Miller                  dated October 31, 2003                                  |   | -       |   | Form                  10-Q    |   | September                  30, 2003  |   | 10.3   |
| 10.45  | Eighth                  Amendment to the Credit Agreement by and among the Registrant,                  CIT Group,                  Inc. and Bank of America, N.A., dated December 24, 2003                                                                                  |   | -       |   | Form                  8-K     |   | January                  20, 2004    |   | 10.1   |
| 10.46  | Ninth                  Amendment to the Credit Agreement by and between the Registrant                  and CIT                  Group, Inc., dated December 24, 2003                                                                                                        |   | -       |   | Form                  8-K     |   | January                  20, 2004    |   | 10.2   |
| 10.47  | Modification                  of First Amendment to the Amended and Restated Intercreditor and                  Subordination Agreement by and among CIT Group, Inc., Bank of America,                  N.A., and Contrarian Funds, LLC dated December 24, 2003              |   | -       |   | Form                  8-K     |   | January                  20, 2004    |   | 10.3   |
| 10.48  | Second                  Amendment to the Amended and Restated Intercreditor and Subordination                  Agreement by and between CIT Group, Inc. and Contrarian Funds,                  LLC, dated                  December 24, 2003                                 |   | -       |   | Form                  8-K     |   | January                  20, 2004    |   | 10.4   |

----

|  | **Description** |   | **Incorporated                  by****Reference                  to****Registration                  File****Number** |   | **Form                  or****Report** |   | **Date                  of Report**  |   | **Exhibit****Number                  in****Report** |
|--|-----------------|--------|-----------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------|--------|-------------------------------------------|--------|-----------------------------------------------------|

|        |                                                                                                                                                                                                                                                                                                                                             |   |    |   |                                |   |                                     |   |                           |
|-------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------|--------|-------------------------------------|--------|------------------------------------------|--------|--------------------------------|
| 10.49  | Amended                  and Restated Participation Agreement by and among the Registrant,                  CIT and                  William G. Miller, dated December 24, 2003                                                                                                                                                             |   | -       |   | Form                  8-K      |   | January                  20, 2004   |   | 10.5                      |
| 10.50  | Amendment                  No. 3 to Amended and Restated Credit Agreement by and among the                  Registrant, Contrarian Funds, LLC and Harbourside Investments,                  LLLP, dated                  as of January 14, 2004                                                                                             |   | -       |   | Form                  8-K      |   | January                  20, 2004   |   | 10.6                      |
| 10.51  | Exchange                  Agreement by and between the Registrant and Contrarian Funds, LLC,                  dated                  as of January 14, 2004                                                                                                                                                                                 |   | -       |   | Form                  8-K      |   | January                  20, 2004   |   | 10.7                      |
| 10.52  | Exchange                  Agreement by and between the Registrant and Harbourside Investments,                  LLLP,                  dated as of January 14, 2004                                                                                                                                                                         |   | -       |   | Form                  8-K      |   | January                  20, 2004   |   | 10.8                      |
| 10.53  | Registration                  Rights Agreement by and among the Registrant, Harbourside Investments,                  LLLP and Contrarian Funds, LLC, dated January 20, 2004                                                                                                                                                                |   | -       |   | Form                  8-K      |   | January                  20, 2004   |   | 10.9                      |
| 10.54  | Consent                  and Tenth Amendment to Credit Agreement by and between the Registrant                  and                  The CIT Group/Business Credit, Inc., dated November 22, 2004                                                                                                                                           |   | -       |   | Form                  10-K     |   | December                  31, 2004  |   | 10.100                    |
| 10.55  | Amendment                  No. 4 to Amended and Restated Credit Agreement by and among the                  Registrant, Miller Industries Towing Equipment, Inc., Harbourside                  Investments, LLLP and certain guarantors set forth on the signature                  pages                  thereto, dated November 5, 2004  |   | -       |   | Form                  10-K     |   | December                  31, 2004  |   | 10.101                    |
| 10.56  | Non-Employee                  Director Stock Plan**                                                                                                                                                                                                                                                                                         |   | -       |   | Schedule                  14A  |   | January                  23, 2004   |   | Annex                  A  |
| 10.57  | Miller                  Industries, Inc. 2005 Equity Incentive Plan**                                                                                                                                                                                                                                                                       |   | -       |   | Schedule                  14A  |   | May                  2, 2005        |   | Annex                  B  |
| 10.58  | Credit                  Agreement, dated June 17, 2005, among Wachovia Bank, NA and the                  Registrant                                                                                                                                                                                                                         |   | -  |   | Form                  8-K      |   | June                  17, 2005      |   | 10.1                      |
| 10.59  | Term                  Note, dated June 17, 2005, among Wachovia Bank, NA and the                  Registrant                                                                                                                                                                                                                                |   | -  |   | Form                  8-K      |   | June                  17, 2005      |   | 10.2                      |
| 10.60  | Revolving                  Note, dated June 17, 2005, among Wachovia Bank, NA and the                  Registrant                                                                                                                                                                                                                           |   | -  |   | Form                  8-K      |   | June                  17, 2005      |   | 10.3                      |
| 10.61  | Intercreditor                  Agreement, dated June 17, 2005, among Wachovia Bank, NA, and William                  G.                  Miller                                                                                                                                                                                             |   | -  |   | Form                  8-K      |   | June                  17, 2005      |   | 10.4                      |
| 10.62  | Security                  Agreement, dated June 17, 2005, among Wachovia Bank, NA, and the                  Registrant                                                                                                                                                                                                                      |   | -  |   | Form                  8-K      |   | June                  17, 2005      |   | 10.5                      |

----

|  | **Description** |   | **Incorporated                  by****Reference                  to****Registration                  File****Number** |   | **Form                  or****Report** |   | **Date                  of Report**  |   | **Exhibit****Number                  in****Report** |
|--|-----------------|--------|-----------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------|--------|-------------------------------------------|--------|-----------------------------------------------------|

| 10.63  | Subsidiary                  Security Agreement, dated June 17, 2005, among Wachovia Bank, NA,                  and the                  subsidiaries of the Registrant named therein                                                                      |   | -  |   | Form                  8-K  |   | June                  17, 2005  |   | 10.6  |
|-------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------|--------|---------------------------------|--------|--------------------------------------|--------|------------|
| 10.64  | Pledge                  Agreement, dated June 17, 2005, among Wachovia Bank, NA, and the                  Registrant                                                                                                                                      |   | -  |   | Form                  8-K  |   | June                  17, 2005  |   | 10.7  |
| 10.65  | Amendment                  No. 5 to Amended and Restated Credit Agreement, dated June 17,                  2005, among                  the Registrant, Miller Industries Towing Equipment, Inc. and William                  G.                  Miller  |   | -  |   | Form                  8-K  |   | June                  17, 2005  |   | 10.8  |
| 10.66  | Promissory                  Note, dated June 17, 2005, among the Registrant, Miller Industries                  Towing                  Equipment, Inc. and William G. Miller                                                                             |   | -  |   | Form                  8-K  |   | June                  17, 2005  |   | 10.9  |
| 21     | Subsidiaries                  of the Registrant*                                                                                                                                                                                                          |   |    |   |                            |   |                                 |   |       |
| 23.1   | Consent                  of Joseph Decosimo and Company, PLLC*                                                                                                                                                                                            |   |    |   |                            |   |                                 |   |       |
| 24     | Power                  of Attorney (see signature page)*                                                                                                                                                                                                  |   |    |   |                            |   |                                 |   |       |
| 31.1   | Certification                  Pursuant to Rules 13a-14(a)/15d-14(a) by Co-Chief Executive                  Officer#                                                                                                                                      |   |    |   |                            |   |                                 |   |       |
| 31.2   | Certification                  Pursuant to Rules 13a-14(a)/15d-14(a) by Co-Chief Executive                  Officer#                                                                                                                                      |   |    |   |                            |   |                                 |   |       |
| 31.3   | Certification                  Pursuant to Rule 13a-14(a)/15d-14(a) by Chief Financial                  Officer#                                                                                                                                          |   |    |   |                            |   |                                 |   |       |
| 32.1   | Certification                  Pursuant to Section 1350 of Chapter 63 of Title 18 of United States                  Code                  by Co-Chief Executive Officer*                                                                                  |   |    |   |                            |   |                                 |   |       |
| 32.2   | Certification                  Pursuant to Section 1350 of Chapter 63 of Title 18 of United States                  Code                  by Co-Chief Executive Officer*                                                                                  |   |    |   |                            |   |                                 |   |       |
| 32.3   | Certification                  Pursuant to Section 1350 of Chapter 63 of Title 18 of United States                  Code                  by Chief Financial Officer*                                                                                     |   |    |   |                            |   |                                 |   |       |

| **(b)** | The                  Registrant hereby files as exhibits to this Report the exhibits                  set forth                  in Item 15(a)3 hereof. |
|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**SIGNATURES**

|   | **MILLER                  INDUSTRIES, INC.** By:                  /s/ Jeffrey I. Badgley                        Jeffrey I. Badgley                       President, Co-Chief Executive Officer and                  Director |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **Signature**                                                                    |   | **Title**                                                                                                                                                             |
|----------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                             |   |                                                                                                                                                                  |
| *William                  G. Miller                                              |   | Chairman                  of the Board of Directors and Co-Chief Executive                  Officer                                                                   |
|  /s/                  Jeffrey I. BadgleyJeffrey                  I. Badgley |   |  President,                  Co-Chief Executive Officer and Director                                                                                             |
|  *J.                  Vincent Mish                                          |   |  Executive                  Vice President, Treasurer and Chief Financial Officer (Principal                  Financial                  and Accounting Officer) |
|  *                   A.                  Russell Chandler, III         |   |  Director                                                                                                                                                        |
|  *Paul                  E. Drack                                            |   |  Director                                                                                                                                                        |
|  *Richard                  H. Roberts                                       |   |  Director                                                                                                                                                        |

----

**EXHIBIT        INDEX**

| **Exhibit                  Number** |   | **Description**                                                                                                           |
|-------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------|
|                                |   |                                                                                                                      |
| 31.1                                |   | Certification                  Pursuant to Rules 13a-14(a)/15d-14(a) by Co-Chief Executive                  Officer  |
| 31.2                                |   | Certification                  Pursuant to Rules 13a-14(a)/15d-14(a) by Co-Chief Executive                  Officer  |
| 31.3                                |   | Certification                  Pursuant to Rules 13a-14(a)/15d-14(a) by Chief Financial                  Officer     |