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

| Florida                                                                  |   | 59-0996356                                     |
|--------------------------------------------------------------------------|--------|------------------------------------------------|
| (State      or Other Jurisdiction of Incorporation      or Organization) |   | (I.R.S.      Employer Identification      No.) |

| 16295      N.W. 13th      Avenue., Miami,  Florida  33169 |
|-------------------------------------------------------------------------------|
| (Address      of Principal ExecutiveOffices                                   |

| (305)      621-0501                                           |
|---------------------------------------------------------------|
| (Registrant’s      telephone number, including areacode |

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|                            |                                                                                                  | Page No. |
|---------------------------------|-------------------------------------------------------------------------------------------------------|----------|
|                            |                                                                                                  |     |
| PART      I:                    | FINANCIAL      INFORMATION                                                                            |     |
|                            |                                                                                                  |     |
| Item      1.                    | Financial      Statements                                                                             |     |
|                            |                                                                                                  |     |
|                            | Balance      Sheet as of July 31, 2008                                                                | 1        |
|                            |                                                                                                  |     |
|                            | Balance      Sheet of April 30, 2008                                                                  | 2        |
|                            |                                                                                                  |     |
|                            | Statement      of Operations - Three Months Ended July 31, 2008 and 2007                              | 3        |
|                            |                                                                                                  |     |
|                            | Statement      of Cash Flows - Three Months Ended July 31, 2008 and 2007                              | 4        |
|                            |                                                                                                  |     |
|                            | Notes      to Financial Statements                                                                    | 5        |
|                            |                                                                                                  |     |
| Item      2.                    | Management’s      Discussion and Analysis of Financial Condition and Results of      Operations | 7        |
|                            |                                                                                                  |     |
| Item      3.                    | Quantitative      and Qualitative Disclosure about Market Risk                                        | 8        |
|                            |                                                                                                  |     |
| Item      4.                    | Controls      and Procedures                                                                          | 9        |
|                            |                                                                                                  |     |
| PART      II: OTHER INFORMATION |                                                                                                  |
|                            |                                                                                                  |     |
| Items 1 to 6     |                                                                                                  | 10       |
|                            |                                                                                                  |     |
| Signatures                      |                                                                                                  | 10       |

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| ASSETS                                                                                                 |   |
|--------------------------------------------------------------------------------------------------------|--------|
| Investment Property:                                                                                   |   |   |   |   |   |   |
| Land                                                                                                   |   | $ | 161,443 |   |   |   |   |
| Building      and improvements                                                                         |   |   | 1,049,908 |   |   |   |   |
| Machinery      and equipment                                                                           |   |   | 11,106 |   |   |   |   |
| Furniture      and fixtures                                                                            |   |   | 10,251 |   |   |   |   |
| Total      cost                                                                                        |   |   |   |   |   | $ | 1,232,708 |   |
| Less:      Accumulated depreciation                                                                    |   |   |   |   |   |   | 847,937 |   |
| Net      Book Value                                                                                    |   |   |   |   |   | $ | 384,771 |   |
|                                                                                                   |   |   |   |   |   |   |   |   |
| Other Assets:                                                                                          |   |   |   |   |   |   |   |   |
| Cash      and Cash Equivalents                                                                         |   | $ | 1,424,130 |   |   |   |   |   |
| Accounts      Receivable (less Allowance for  Doubtful      Accounts of $15,000)             |   |   | 12,960 |   |   |   |   |   |
| Deferred      Tax Asset                                                                                |   |   | 164,000 |   |   |   |   |   |
| Deferred      Rent Receivable                                                                          |   |   | 13,110 |   |   |   |   |   |
| Prepaid      expenses and Other Assets                                                                 |   |   | 4,650 |   |   |   |   |   |
| Deferred      Lease Incentive (Net of Accumulated Amortization -$53,954)                               |   |   | 19,646 |   |   |   |   |   |
| Loan      costs, Less Accumulated Amortization of $23,054                                              |   |   |  3,294 |   |   |   |   |   |
| Total      other assets                                                                                |   |   |   |   |   |   | 1,641,790 |   |
| Total      assets                                                                                      |   |   |   |   |   | $ | 2,026,561 |   |
|                                                                                                   |   |   |   |   |   |   |   |   |
| LIABILITIES AND SHAREHOLDERS’      EQUITY                                                        |   |
|                                                                                                   |   |   |   |   |   |   |   |   |
| Liabilities:                                                                                           |   |   |   |   |   |   |   |   |
| Mortgages      and notes payable                                                                       |   | $ | 1,438,331 |   |   |   |   |   |
| Accounts      payable and accrued expenses                                                             |   |   | 441,573 |   |   |   |   |   |
| Tenant      security deposits                                                                          |   |   | 69,650 |   |   |   |   |   |
| Advance      Billings                                                                                  |   |   | 22,760 |   |   |   |   |   |
| Total      liabilities                                                                                 |   |   |   |   |   | $ | 1,972,314 |   |
|                                                                                                   |   |   |   |   |   |   |   |   |
| Shareholders’ Equity:                                                                            |   |   |   |   |   |   |   |   |
| Common      Stock, $.05 par, 5,000,000 shares authorized, 2,982,662 shares issued and      outstanding |   | $ |  149,133 |   |   |   |   |   |
| Paid-in      capital                                                                                   |   |   | 1,191,929 |   |   |   |   |   |
| Deficit                                                                                                |   |   | (1,286,815 | ) |   |   |   |   |
| Total      Shareholders’ Equity                                                                  |   |   |   |   |   |   | 54,247 |   |
| Total      Liabilities and Shareholders’ Equity                                                  |   |   |   |   |   | $ | 2,026,531 |   |

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| ASSETS                                                                                                      |   |
|-------------------------------------------------------------------------------------------------------------|--------|
| Investment Property:                                                                                        |   |   |   |
| Land                                                                                                        |   | $ | 161,443 |   |
| Building      and Improvements                                                                              |   |   | 1,049,908 |   |
| Machinery      and Equipment                                                                                |   |   | 11,106 |   |
| Furniture      and Fixtures                                                                                 |   |   | 10,251 |   |
| Total      Cost                                                                                             |   | $ | 1,232,708 |   |
| Less:      Accumulated Depreciation                                                                         |   |   | 843,540 |   |
| Net      Book Value                                                                                         |   | $ | 389,168 |   |
|                                                                                                        |   |   |   |   |
| Other Assets:                                                                                               |   |   |   |   |
| Cash                                                                                                        |   | $ | 1,318,950 |   |
| Accounts      Receivable (Less Allowance for Doubtful      Accounts of $15,000)                             |   |   | 14,525 |   |
| Prepaid      expenses and other assets                                                                      |   |   | 9,469 |   |
| Deferred      Lease Incentive (Net of Accumulated      Amortization - $50,802)                              |   |   | 22,798 |   |
| Loan      Costs, Less Accumulated Amortization of $22,395 in 2008                                           |   |   | 3,953 |   |
| Deferred      tax assets                                                                                    |   |   | 183,000 |   |
| Deferred      Rent Receivable                                                                               |   |   | 16,192 |   |
| Total      Other Assets                                                                                     |   | $ | 1,568,887 |   |
| Total      Assets                                                                                           |   | $ | 1,958,055 |   |
|                                                                                                        |   |   |   |   |
| LIABILITIES AND SHAREHOLDERS’      EQUITY                                                             |   |
|                                                                                                        |   |   |   |   |
| Liabilities:                                                                                                |   |   |   |   |
| Mortgages      and Notes Payable                                                                            |   | $ | 1,449,945 |   |
| Accounts      Payable and Accrued Expenses                                                                  |   |   | 419,202 |   |
| Tenants’      and Customers’ Deposits                                                           |   |   | 69,650 |   |
| Total      Liabilities                                                                                      |   | $ | 1,938,797 |   |
|                                                                                                        |   |   |   |   |
| Shareholders’ Equity:                                                                                 |   |   |   |   |
| Common      Stock, $.05 par, 5,000,000 shares      authorized, 2,982,662 shares issued      and outstanding |   | $ |  149,133 |   |
| Paid-in      capital                                                                                        |   |   | 1,191,929 |   |
| Deficit                                                                                                     |   |   | (1,321,804 | ) |
| Total      Shareholders’ Equity                                                                       |   | $ | 19,258 |   |
| Total      Liabilities and Shareholders’ Equity                                                       |   | $ | 1,958,055 |   |

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|                                       |   | Three Months Ended |      |
|-------------------------------------------------|--------|------------------------------|-----------|
|                                       |   | 7/31/08                      |      |   | 7/31/07 |   |
| Revenues:                                       |   |                         |      |   |   |   |
| Rental      income                              |   | $                            | 123,803   |   |   | $ | 120,911 |   |
| Hardware      sales (Net)                       |   |                         | 47        |   |   |   | 583 |   |
| Other      income                               |   |                         | 5,491     |   |   |   | 11,827 |   |
|                                            |   |                         |      |   |   |   |   |   |
| Total      revenue                              |   | $                            | 129,341   |   |   | $ | 133,321 |   |
|                                            |   |                         |      |   |   |   |   |   |
| Expenses:                                       |   |                         |      |   |   |   |   |   |
| Rental      Expense (Except Interest)           |   | $                            | 43,042    |   |   | $ | 37,440 |   |
| Administrative                                  |   |                         | 10,895    |   |   |   | 10,668 |   |
| Interest                                        |   |                         | 21,415    |   |   |   | 23,399 |   |
| Total      Expenses                             |   | $                            | 75,352    |   |   | $ | 71,507 |   |
| Income      Before Tax Provision                |   | $                            | 53,989    |   |   | $ | 61,814 |   |
|                                            |   |                         |      |   |   |   |   |   |
| Provision for Income Tax:                       |   |                         |      |   |   |   |   |   |
| Federal      Income Tax                         |   | $                            | 16,000    |   |   | $ | 19,500 |   |
| State      Income Tax                           |   |                         | 3,000     |   |   |   | 3,500 |   |
|                                            |   |                         |      |   |   |   |   |   |
| Total      Provision For Income Tax             |   | $                            | 19,000    |   |   | $ | 23,000 |   |
|                                            |   |                         |      |   |   |   |   |   |
| Net      Income                                 |   | $                            | 34,989    |   |   | $ | 38,814 |   |
|                                            |   |                         |      |   |   |   |   |   |
| Income      Per Common Share                    |   | $                            | .01       |   |   | $ | .01 |   |
|                                            |   |                         |      |   |   |   |   |   |
| Average      shares of Common Stock Outstanding |   |                         | 2,982,662 |   |   |   | 2,982,662 |   |

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|                                                                                        |   | Three Months Ended |      |
|---------------------------------------------------------------------------------------------|--------|------------------------------|-----------|
|                                                                                        |   | 7/31/08                      |      |   | 7/31/07 |   |
| Cash Flows From Operating      Activities:                                                  |   |                         |      |   |   |   |
| Net      income                                                                             |   | $                            | 34,989    |   |   | $ | 38,814 |   |
| Adjustments      to reconcile net income to net cash provided by operating      activities: |   |                         |      |   |   |   |   |   |
| Depreciation                                                                                |   |                         | 4,396     |   |   |   | 3,975 |   |
| Amortization                                                                                |   |                         | 3,811     |   |   |   | 4,233 |   |
| Deferred      Tax Asset Valuation Adjustment                                                |   |                         | 19,000    |   |   |   | 23,000 |   |
| Changes      in operating assets and liabilities                                            |   |                         | 54,597    |   |   |   | 25,119 |   |
| Net      cash provided by operating activities                                              |   | $                            | 116,793   |   |   | $ | 95,141 |   |
|                                                                                        |   |                         |      |   |   |   |   |   |
| Cash Flows From Investing      Activities:                                                  |   |                         |      |   |   |   |   |   |
| Acquisition      of property and equipment                                                  |   | $                            | -         |   |   | $ | - |   |
| Net      cash (used in) investing activities                                                |   | $                            | -         |   |   | $ | - |   |
|                                                                                        |   |                         |      |   |   |   |   |   |
| Cash Flows From Financing      Activities:                                                  |   |                         |      |   |   |   |   |   |
| Principal      payments under borrowings                                                    |   | $                            | (11,613   | ) |   | $ | (10,164 | ) |
| Addition      to debt                                                                       |   |                         | -         |   |   |   | - |   |
|                                                                                        |   |                         |      |   |   |   |   |   |
| Net      cash provided by (used in) financing activities                                    |   | $                            | (11,613   | ) |   | $ | (10,164 | ) |
|                                                                                        |   |                         |      |   |   |   |   |   |
| Net      increase in cash and cash equivalents                                              |   | $                            | 105,180   |   |   | $ | 84,977 |   |
|                                                                                        |   |                         |      |   |   |   |   |   |
| Cash at the beginning of    Year                                                            |   |                         | 1,318,950 |   |   |   | 1,074,565 |   |
| Cash at the end of Year                                                                     |   | $                            | 1,424,130 |   |   | $ | 1.159. 542 |   |
|                                                                                        |   |                         |      |   |   |   |   |   |
| Additional Cash Flow      Information:                                                      |   |                         |      |   |   |   |   |   |
| Cash      paid for interest                                                                 |   | $                            | 21,415    |   |   | $ | 23,399 |   |
| Cash      paid for income tax                                                               |   | $                            | -         |   |   | $ | - |   |

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| Stock      Price             |   | $               | 0.05   |   |
|------------------------------|--------|-----------------|--------|--------|
|                         |   |            |   |   |
| Strike      Price            |   | $               | 0.18   |   |
|                         |   |            |   |   |
| Expected      Life           |   | 9.17      Years |   |
|                         |   |            |   |
| Risk-Free      Interest Rate |   |            | 3.80   | %      |
|                         |   |            |   |   |
| Volatility                   |   |            | 79.23  | %      |

|           |   |   | Options    Outstanding/Exercisable |      |
|----------------|--------|--------|------------------------------------|-----------|
|           |   |   |                               |      |
| Exercise Price |   |   | Number Outstanding at    7/31/06   |      |   | Average Remaining Life |   |
|           |   |   |                               |      |   |   |   |
| $0.18          |   |   |                               | 2,017,338 |   |   |   | 6.8 |   |

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| Exhibit No. |   | Description                                                                                                                                                                                 |
|------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |   |                                                                                                                                                                                        |
| (31.1)           |   | Certification      of Chief Executive Officer pursuant to Rule 13a-14(a).                                                                                                                   |
|             |   |                                                                                                                                                                                        |
| (31.2)           |   | Certification      of Chief Financial Officer pursuant to Rule 13a-14(a).                                                                                                                   |
|             |   |                                                                                                                                                                                        |
| (32.1)           |   | Certification      of Chief Executive Officer and Chief Financial Officer pursuant to 18      U.S.C. Section 1350, as adopted pursuant to Section 906 of the      Sarbanes-Oxley Act of2002 |

|   | (b) | Reports on Form      8-K. |
|--------|-----|---------------------------|

|                                     |   | MILLER      INDUSTRIES, INC. |
|------------------------------------------|--------|------------------------------|
|                                     |   | (Registrant)                 |
|                                     |   |                         |
| Dated:  December      15, 2008 |   | By:                          | /s/  Angelo      Napolitano |
|                                     |   |                         | Angelo      NapolitanoChairman      of the Board of DirectorsChief      Executive OfficerPrincipal      Financial Officer |

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