| 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 Executive Offices                                                |
|                                                                                        |
| (305) 621-0501                                                                              |
| (Registrant's      telephone number, including area code                                    |
|                                                                                        |
| Not Applicable                                                                              |
| (Former      Name, Former Address and Former FiscalYear,      if Changed Since Last Report) |

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|                            |                                                                                            | Page No. |
|---------------------------------|-------------------------------------------------------------------------------------------------|---------------|
|                            |                                                                                            |          |
| PART      I:                    | FINANCIAL      INFORMATION                                                                      |          |
|                            |                                                                                            |          |
| Item      1.                    | Financial      Statements                                                                       |          |
|                            |                                                                                            |          |
|                            | Balance      Sheets dated as of October 31, 2009 and April 30, 2009                             | 1             |
|                            |                                                                                            |          |
|                            | Statement      of Operations – Three Months Ended October 31, 2009 and    2008            | 3             |
|                            |                                                                                            |          |
|                            | Statement      of Operations –Six Months Ended October 31, 2009 and 2008                  | 4             |
|                            |                                                                                            |          |
|                            | Statement      of Cash Flows - Six Months Ended October 31, 2009 and 2008                       | 5             |
|                            |                                                                                            |          |
|                            | Notes      to Financial Statements                                                              | 6             |
|                            |                                                                                            |          |
| Item      2.                    | Management's      Discussion and Analysis of Financial Condition      and Results of Operations | 8             |
|                            |                                                                                            |          |
| Item      3.                    | Quantitative      and Qualitative Disclosures about Market Risk                                 | 11            |
|                            |                                                                                            |          |
| Item      4.                    | Controls      and Procedures                                                                    | 12            |
|                            |                                                                                            |          |
| PART      II: OTHER INFORMATION |                                                                                            |
|                            |                                                                                            |
| Items      1 to 6               | 13                                                                                              |
|                            |                                                                                            |
| Signatures                      | 13                                                                                              |

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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                                                                    |   |   |       |   |   |   | 867,614 |   |
| Net      Book Value                                                                                    |   |   |       |   |   | $      | 365,094 |   |
|                                                                                                   |   |   |       |   |   |   |   |   |
| Other      Assets:                                                                                     |   |   |       |   |   |   |   |   |
| Cash      and Cash Equivalents                                                                         |   | $      | 1,496,200  |   |   |   |   |   |
| Accounts      Receivable (less Allowance for Doubtful Accounts of$6,000)                               |   |   | 5,570      |   |   |   |   |   |
| Deferred      Tax Asset                                                                                |   |   | 19,000     |   |   |   |   |   |
| Prepaid      Expenses and Other Assets                                                                 |   |   | 49,839     |   |   |   |   |   |
| Deferred      Lease Incentive (Net of Accumulated Amortization -$57,598)                               |   |   | -          |   |   |   |   |   |
| Loan      Costs, Less Accumulated Amortization of $26,347                                              |   |   | -          |   |   |   |   |   |
| Total      Other Assets                                                                                |   |   |       |   |   |   | 1,570,609 |   |
| TOTAL      ASSETS                                                                                      |   |   |       |   |   | $      | 1,935,703 |   |
|                                                                                                   |   |   |       |   |   |   |   |   |
| LIABILITIES AND SHAREHOLDERS’      EQUITY                                                        |   |   |       |   |   |   |   |   |
| Liabilities:                                                                                           |   |   |       |   |   |   |   |   |
| Mortgages      and Notes Payable                                                                       |   | $      | 1,379,480  |   |   |   |   |   |
| Accounts      Payable and Accrued Expenses                                                             |   |   | 451,481    |   |   |   |   |   |
| Tenant      Security Deposits                                                                          |   |   | 49,450     |   |   |   |   |   |
| Total      Liabilities                                                                                 |   |   |       |   |   | $      | 1,880,441 |   |
|                                                                                                   |   |   |       |   |   |   |   |   |
| 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                                                                                                |   |   | (1,285,770 | )      |   |   |   |   |
| Total      Shareholders’ Equity                                                                  |   |   |       |   |   |   | 55,292 |   |
| TOTAL      LIABILITIES AND SHAREHOLDERS’ EQUITY                                                  |   |   |       |   |   | $      | 1,935,703 |   |

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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 2008                                      |   |   | 1,318      |   |
| Deferred      Tax Assets                                                                               |   |   | 11,000     |   |
| Deferred      Rent Receivable                                                                          |   | -      |       |
| Total      Other Assets                                                                                |   | $      | 1,506,690  |   |
| TOTAL      ASSETS                                                                                      |   | $      | 1,878,931  |   |
|                                                                                                   |   |   |       |   |
| LIABILITIES AND SHAREHOLDERS’      EQUITY                                                        |   |   |       |   |
| 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’ Equity                                                                  |   | $      | (16,353    | ) |
| TOTAL      LIABILITIES AND SHAREHOLDERS’ EQUITY                                                  |   | $      | 1,878,931  |   |

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|                                                                                                      |   | Three Months Ended |      |
|-----------------------------------------------------------------------------------------------------------|--------|------------------------------|-----------|
|                                                                                                      |   | 10/31/09                     |      |   | 10/31/08 |   |
|                                                                                                      |   |                         |      |   |   |   |
| Revenues:                                                                                                 |   |                         |      |   |   |   |
| Rental      Income                                                                                        |   | $                            | 93,649    |   |   | $ | 134,062 |   |
| Hardware      Sales (Net)                                                                                 |   |                         | 97        |   |   |   | 353 |   |
| Other      Income                                                                                         |   |                         | 1,740     |   |   |   | 9,778 |   |
|                                                                                                      |   |                         |      |   |   |   |   |   |
| Total      Revenue                                                                                        |   | $                            | 95,486    |   |   | $ | 144,193 |   |
|                                                                                                      |   |                         |      |   |   |   |   |   |
| Expenses:                                                                                                 |   |                         |      |   |   |   |   |   |
| Rental      Expense (Except Interest)                                                                     |   |                         | 30,055    |   |   |   | 82,842 |   |
| Administrative                                                                                            |   |                         | 12,499    |   |   |   | 10,803 |   |
| Interest                                                                                                  |   |                         | 13,725    |   |   |   | 25,999 |   |
|                                                                                                      |   |                         |      |   |   |   |   |   |
| Total      Expenses                                                                                       |   | $                            | 56,279    |   |   | $ | 119,644 |   |
| Income      Before Tax Provisions                                                                         |   | $                            | 39,207    |   |   | $ | 24,549 |   |
|                                                                                                      |   |                         |      |   |   |   |   |   |
| Provision for Income      Tax:                                                                            |   |                         |      |   |   |   |   |   |
| Federal      Income Tax                                                                                   |   | $                            | 10,000    |   |   | $ | 3,600 |   |
| State      Income Tax                                                                                     |   |                         | 2,500     |   |   |   | 1,400 |   |
| Tax      Benefits of Net Operating Loss Carry Forward and Change in Valuation      Allowance              |   | $                            | (13,500   | ) |   | - |   |
|                                                                                                      |   |                         |      |   |   |   |   |   |
| Total      Provision (Credit) for Income Tax (Net of Tax Benefits and Change in      Valuation Allowance) |   | $                            | (1,000    | ) |   | $ | 5,000 |   |
|                                                                                                      |   |                         |      |   |   |   |   |   |
| Net      Income                                                                                           |   | $                            | 40,207    |   |   |   | 19,549 |   |
|                                                                                                      |   |                         |      |   |   |   |   |   |
| Income      per Common Share                                                                              |   | $                            | .01       |   |   | $ | .01 |   |
|                                                                                                      |   |                         |      |   |   |   |   |   |
| Average      Shares of Common Stock Outstanding                                                           |   |                         | 2,982,662 |   |   |   | 2,982,662 |   |

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|                                                                                                      |   | Six Months Ended |      |
|-----------------------------------------------------------------------------------------------------------|--------|----------------------------|-----------|
|                                                                                                      |   | 10/31/09                   |      |   | 10/31/08 |   |
|                                                                                                      |   |                       |      |   |   |   |
| Revenues:                                                                                                 |   |                       |      |   |   |   |
| Rental      Income                                                                                        |   | $                          | 186,267   |   |   | $ | 257,865 |   |
| Hardware      Sales (Net)                                                                                 |   |                       | 180       |   |   |   | 400 |   |
| Other      Income                                                                                         |   |                       | 3,486     |   |   |   | 15,269 |   |
|                                                                                                      |   |                       |      |   |   |   |   |   |
| Total      Revenue                                                                                        |   | $                          | 189,933   |   |   | $ | 273,534 |   |
|                                                                                                      |   |                       |      |   |   |   |   |   |
| Expenses:                                                                                                 |   |                       |      |   |   |   |   |   |
| Rental      Expense (Except Interest)                                                                     |   |                       | 77,574    |   |   |   | 125,884 |   |
| Administrative                                                                                            |   |                       | 23,725    |   |   |   | 21,698 |   |
| Interest                                                                                                  |   |                       | 24,989    |   |   |   | 47,414 |   |
|                                                                                                      |   |                       |      |   |   |   |   |   |
| Total      Expenses                                                                                       |   | $                          | 126,288   |   |   | $ | 196,996 |   |
| Income      Before Tax Provisions                                                                         |   | $                          | 63,645    |   |   | $ | 78,538 |   |
|                                                                                                      |   |                       |      |   |   |   |   |   |
| Provision for Income      Tax:                                                                            |   |                       |      |   |   |   |   |   |
| Federal      Income Tax                                                                                   |   | $                          | 15,000    |   |   | $ | 19,600 |   |
| State      Income Tax                                                                                     |   |                       | 4,000     |   |   |   | 4,400 |   |
| Tax      Benefits of Net Operating Loss Carry Forward and Change in Valuation      Allowance              |   | $                          | (27,000   | ) |   | - |   |
|                                                                                                 |   |                       |      |   |   |   |   |   |
| Total      Provision (Credit) for Income Tax (Net of Tax Benefits and Change in      Valuation Allowance) |   | $                          | (8,000    | ) |   | $ | 24,000 |   |
|                                                                                                      |   |                       |      |   |   |   |   |   |
| Net      Income                                                                                           |   | $                          | 71,645    |   |   |   | 54,538 |   |
|                                                                                                      |   |                       |      |   |   |   |   |   |
| Income      per Common Share                                                                              |   | $                          | .02       |   |   | $ | .02 |   |
|                                                                                                      |   |                       |      |   |   |   |   |   |
| Average      Shares of Common Stock Outstanding                                                           |   |                       | 2,982,662 |   |   |   | 2,982,662 |   |

----

|                                                                                        |   | Six Months Ended |      |
|---------------------------------------------------------------------------------------------|--------|----------------------------|-----------|
|                                                                                        |   | 10/31/09                   |      |   | 10/31/08 |   |
|                                                                                        |   |                       |      |   |   |   |
| Cash Flows From      Operating Activities:                                                  |   |                       |      |   |   |   |
|                                                                                        |   |                       |      |   |   |   |
| Net      Income                                                                             |   | $                          | 71,645    |   |   | $ | 54,538 |   |
| Adjustments      to Reconcile Net Income to Net Cash Provided by Operating      Activities: |   |                       |      |   |   |   |   |   |
| Provision      for Bad Debts                                                                |   |                       | (9,000    | ) |   |   | 15,027 |   |
| Depreciation                                                                                |   |                       | 7,146     |   |   |   | 8,793 |   |
| Amortization                                                                                |   |                       | 5,513     |   |   |   | 7,623 |   |
| Deferred      Tax Asset Valuation Adjustment                                                |   |                       | (8,000    | ) |   |   | 24,000 |   |
| Changes      in Operating Assets and Liabilities                                            |   |                       | (33,762   | ) |   |   | 20,157 |   |
| Net      Cash Provided by Operating Activities                                              |   | $                          | 33,542    |   |   | $ | 130,138 |   |
|                                                                                        |   |                       |      |   |   |   |   |   |
| Cash Flows From      Investing Activities:                                                  |   |                       |      |   |   |   |   |   |
| Acquisition      of Property and Equipment                                                  |   | $                          | -         |   |   |   | - |   |
| Net      Cash (Used in) Investment Activities                                               |   | $                          | -         |   |   |   | - |   |
|                                                                                        |   |                       |      |   |   |   |   |   |
| Cash Flows From      Financing Activities:                                                  |   |                       |      |   |   |   |   |   |
| Principal      Payments Under Borrowing                                                     |   | $                          | (35,132   | ) |   | $ | (23,439 | ) |
| Addition      to Debt                                                                       |   |                       | 20,269    |   |   | - |   |
|                                                                                        |   |                       |      |   |   |   |   |   |
| Net      Cash Provided by (Used in) Financing Activities                                    |   | $                          | (14,863   | ) |   | $ | (23,439 | ) |
|                                                                                        |   |                       |      |   |   |   |   |   |
| Net      Increase in Cash and Cash Equivalents                                              |   | $                          | 18,679    |   |   | $ | 106,699 |   |
|                                                                                        |   |                       |      |   |   |   |   |   |
| Cash at the Beginning of    Year                                                            |   |                       | 1,477,521 |   |   |   | 1,318,950 |   |
| Cash at the End of Year                                                                     |   | $                          | 1,496,200 |   |   | $ | 1,142,649 |   |
|                                                                                        |   |                       |      |   |   |   |   |   |
| Additional      Cash Flow Information:                                                      |   |                       |      |   |   |   |   |   |
| Cash      Paid for Interest                                                                 |   | $                          | 27,614    |   |   | $ | 47,414 |   |
| 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 10/31/09 |   |   | Average Remaining Life |   |
|                |   |   |                                          |   |   |   |   |
| $                   | 0.18   |   |                                          |   | 2,017,338 |   |   |   | 5.7 |   |

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| ITEM 6.  | 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:      January 10, 2011 |   | By:                     | /s/ Angelo Napolitano |
|                         |   |                         | Angelo      Napolitano |
|                         |   |                         | Chairman      of the Board of Directors |
|                         |   |                         | Chief      Executive Officer |
|                         |   |                         | Principal      Financial Officer |

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