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

| Florida                                                            |   | 59-0996356                               |
|--------------------------------------------------------------------|--------|------------------------------------------|
| (State      or Other Jurisdiction of Incorporation orOrganization) |   | (I.R.S.      Employer IdentificationNo.) |

| 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, 2009                                                                | 1             |
|                            |                                                                                                  |          |
|                            | Balance      Sheet of April 30, 2009                                                                  | 2             |
|                            |                                                                                                  |          |
|                            | Statement      of Operations - Three Months Ended July 31, 2009 and 2008                              | 3             |
|                            |                                                                                                  |          |
|                            | Statement      of Cash Flows - Three Months Ended July 31, 2009 and 2008                              | 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                                                                          | 8             |
|                            |                                                                                                  |          |
| PART      II: OTHER INFORMATION |                                                                                                  |
|                            |                                                                                                  |          |
| Items 1 to 6     |                                                                                                  | 9             |
|                            |                                                                                                  |          |
| Signatures                      |                                                                                                  | 9             |

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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                                                                    |   |   |       |   |   |   | 864,041 |   |
| Net      Book Value                                                                                    |   |   |       |   |   | $      | 368,667 |   |
|                                                                                                   |   |   |       |   |   |   |   |   |
|  Other Assets:                                                                                    |   |   |       |   |   |   |   |   |
| Cash      and Cash Equivalents                                                                         |   | $      | 1,485,296  |   |   |   |   |   |
| Accounts      Receivable (less Allowance for Doubtful Accounts of $    15,000)                         |   |   | 3,999      |   |   |   |   |   |
| Deferred      Tax Asset                                                                                |   |   | 18,000     |   |   |   |   |   |
| Deferred      Rent Receivable                                                                          |   |   | -          |   |   |   |   |   |
| Prepaid      Expenses and Other Assets                                                                 |   |   | 22,264     |   |   |   |   |   |
| Deferred      Lease Incentive (Net of Accumulated  Amortization - $      56,978)             |   |   | 620        |   |   |   |   |   |
| Loan      Costs, Less Accumulated Amortization of $ 25,688                                             |   |   | 660        |   |   |   |   |   |
| Total      Other Assets                                                                                |   |   |       |   |   |   | 1,530,839 |   |
| TOTAL      ASSETS                                                                                      |   |   |       |   |   | $      | 1,899,506 |   |
|                                                                                                   |   |   |       |   |   |   |   |   |
| LIABILITIES AND SHAREHOLDERS’      EQUITY                                                        |   |   |       |   |   |   |   |   |
| Liabilities:                                                                                           |   |   |       |   |   |   |   |   |
| Mortgages      and Notes Payable                                                                       |   | $      | 1,400,037  |   |   |   |   |   |
| Accounts      Payable and Accrued Expenses                                                             |   |   | 434,932    |   |   |   |   |   |
| Tenant      Security Deposits                                                                          |   |   | 49,450     |   |   |   |   |   |
| Total      Liabilities                                                                                 |   |   |       |   |   | $      | 1,884,419 |   |
|                                                                                                   |   |   |       |   |   |   |   |   |
| 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                                                                                                |   |   | (1,325,975 | )      |   |   |   |   |
| Total      Shareholders’ Equity                                                                  |   |   |       |   |   |   | 15,087 |   |
| TOTAL      LIABILITIES AND SHAREHOLDERS’ EQUITY                                                  |   |   |       |   |   | $      | 1,899,506 |   |

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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                                                                    |   |   | 860,467    |   |
| Net      Book Value                                                                                    |   | $      | 372,241    |   |
|                                                                                                   |   |   |       |   |
| Other Assets:                                                                                          |   |   |       |   |
| Cash                                                                                                   |   | $      | 1,477,521  |   |
| Accounts      Receivable (Less Allowance for Doubtful Accounts of $    15,000)                         |   |   | 10,561     |   |
| Prepaid      Expenses and Other Assets                                                                 |   |   | 2,095      |   |
| Deferred      Lease Incentive (Net of Accumulated  Amortization -      $53,403)              |   |   | 4,195      |   |
| Loan      Costs, Less Accumulated Amortization of $ 25,030 in 2009                                     |   |   | 1,318      |   |
| Deferred      Tax Assets                                                                               |   |   | 11,000     |   |
| Deferred      Rent Receivable                                                                          |   |   |       |   |
| Total      Other Assets                                                                                |   | $      | 1,506,690  |   |
| TOTAL      ASSETS                                                                                      |   | $      | 1,878,931  |   |
|                                                                                                   |   |   |       |   |
| LIABILITIES AND SHAREHOLDERS’      DEFICIENCY                                                    |   |   |       |   |
|                                                                                                   |   |   |       |   |
| Liabilities:                                                                                           |   |   |       |   |
| Mortgage      and Notes Payable                                                                        |   | $      | 1,394,343  |   |
| Accounts      Payable and Accrued Expenses                                                             |   |   | 428,301    |   |
| Tenants’      and Customers’ Deposits                                                      |   |   | 72,640     |   |
|                                                                                                   |   |   |       |   |
| Total      Liabilities                                                                                 |   | $      | 1,895,284  |   |
|                                                                                                   |   |   |       |   |
| Shareholders’ Deficiency:                                                                        |   |   |       |   |
| 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                                                                                                |   |   | (1,357,415 | ) |
| Total      Shareholders’ Deficiency                                                              |   | $      | (16,353    | ) |
| TOTAL      LIABILITIES AND                                                                             |   |   |       |   |
| SHAREHOLDERS’      DEFICIENCY                                                                    |   | $      | 1,878,931  |   |

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|                                                                                                      |   | Three Months Ended |      |
|-----------------------------------------------------------------------------------------------------------|--------|------------------------------|-----------|
|                                                                                                      |   | 7/31/09                      |      |   | 7/31/08 |   |
|                                                                                                      |   |                         |      |   |   |   |
| Revenues:                                                                                                 |   |                         |      |   |   |   |
| Rental      Income                                                                                        |   | $                            | 92,618    |   |   | $ | 123,803 |   |
| Hardware      Sales (Net)                                                                                 |   |                         | 83        |   |   |   | 47 |   |
| Other      Income                                                                                         |   |                         | 1,746     |   |   |   | 5,491 |   |
|                                                                                                      |   |                         |      |   |   |   |   |   |
| Total      Revenue                                                                                        |   | $                            | 94,447    |   |   | $ | 129,341 |   |
| Expenses:                                                                                                 |   |                         |      |   |   |   |   |   |
| Rental      Expense (Except Interest)                                                                     |   | $                            | 47,519    |   |   | $ | 43,042 |   |
| Administrative                                                                                            |   |                         | 11,226    |   |   |   | 10,895 |   |
| Interest                                                                                                  |   |                         | 11,264    |   |   |   | 21,415 |   |
| Total      Expenses                                                                                       |   | $                            | 70,009    |   |   | $ | 75,352 |   |
| Income      Before Tax Provision                                                                          |   | $                            | 24,438    |   |   | $ | 53,989 |   |
|                                                                                                      |   |                         |      |   |   |   |   |   |
| Provision for Income Tax:                                                                                 |   |                         |      |   |   |   |   |   |
| Federal      Income Tax                                                                                   |   | $                            | 5,000     |   |   | $ | 16,000 |   |
| State      Income Tax                                                                                     |   |                         | 1,500     |   |   |   | 3,000 |   |
| Tax      Benefits of Net Operating Loss                                                                   |   |                         |      |   |   |   |   |   |
| Carryforward      and change in Valuation Allowance                                                       |   |                         | (13,500   | ) |   |   | - |   |
| Total      Provision (Credit) for Income Tax (Net of Tax Benefits and Change in      Valuation Allowance) |   | $                            | (7,000    | ) |   | $ | 19,000 |   |
|                                                                                                      |   |                         |      |   |   |   |   |   |
| Net      Income                                                                                           |   | $                            | 31,438    |   |   | $ | 34,989 |   |
|                                                                                                      |   |                         |      |   |   |   |   |   |
| 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 |      |
|---------------------------------------------------------------------------------------------|--------|------------------------------|-----------|
|                                                                                        |   | 7/31/09                      |      |   | 7/31/08 |   |
|                                                                                        |   |                         |      |   |   |   |
| Cash Flows From Operating      Activities:                                                  |   |                         |      |   |   |   |
|                                                                                        |   |                         |      |   |   |   |
| Net      Income                                                                             |   | $                            | 31,438    |   |   | $ | 34,989 |   |
| Adjustments      to Reconcile Net Income to Net Cash Provided by Operating      Activities: |   |                         |      |   |   |   |   |   |
| Depreciation                                                                                |   |                         | 4,232     |   |   |   | 4,396 |   |
| Amortization                                                                                |   |                         | 3,576     |   |   |   | 3,811 |   |
| Deferred      Tax Asset Valuation Adjustment                                                |   |                         | (7,000    | ) |   |   | 19,000 |   |
| Changes      in Operating Assets and Liabilities                                            |   |                         | (23,553   | ) |   |   | 54,597 |   |
| Net      Cash Provided by Operating Activities                                              |   | $                            | 8,693     |   |   | $ | 116,793 |   |
|                                                                                        |   |                         |      |   |   |   |   |   |
| 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                                                    |   | $                            | (20,874   | ) |   | $ | (11,613 | ) |
| Addition      to Debt                                                                       |   |                         | 19,956    |   |   |   | - |   |
|                                                                                        |   |                         |      |   |   |   |   |   |
| Net      Cash Provided by (Used in) Financing Activities                                    |   | $                            | (918      | ) |   | $ | (11,613 | ) |
|                                                                                        |   |                         |      |   |   |   |   |   |
| Net      Increase in Cash and Cash Equivalents                                              |   | $                            | 7,775     |   |   | $ | 105,180 |   |
|                                                                                        |   |                         |      |   |   |   |   |   |
| Cash at the Beginning of    Year                                                            |   |                         | 1,477,521 |   |   |   | 1,318,950 |   |
| Cash at the End of Year                                                                     |   | $                            | 1,485,296 |   |   | $ | 1,424,130 |   |
|                                                                                        |   |                         |      |   |   |   |   |   |
| Additional      Cash Flow Information:                                                      |   |                         |      |   |   |   |   |   |
| Cash      Paid for Interest                                                                 |   | $                            | 13,889    |   |   | $ | 21,415 |   |
| 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 7/31/09 |      |   | Average Remaining Life |   |
|                |   |                                         |      |   |   |   |
| $0.18               |   |                                         | 2,017,338 |   |   |   | 5.9 |   |

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| ITEM 6. |  EXHIBITS AND REPORTS      ON FORM 8-K |
|--------------|---------------------------------------------|

|   | (a) | Exhibits |
|--------|-----|----------|

| 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:  October      9, 2009 | By:                                                                                        | /s/  Angelo      Napolitano |
|                                   |                                                                                       | Angelo      NapolitanoChairman      of the Board of DirectorsChief      Executive OfficerPrincipal      Financial Officer |

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