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

| Florida                                                                 |   | 59-0996356                                    |
|-------------------------------------------------------------------------|--------|-----------------------------------------------|
| (State      or Other Jurisdiction ofIncorporation      or Organization) |   | (I.R.S.      EmployerIdentification      No.) |

| 16295 N.W. 13th Avenue,      Miami,  Florida  33169 |
|-------------------------------------------------------------------------|
| (Address      of Principal Executive Offices                            |
|                                                                    |
| (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, 2010                                                                |   |          | 3 |
|                            |                                                                                                  |   |          |   |
|                            | Balance      Sheet of April 30, 2010                                                                  |   |          | 4 |
|                            |                                                                                                  |   |          |   |
|                            | Statement      of Operations - Three Months Ended July 31, 2010 and 2009                              |   |          | 5 |
|                            |                                                                                                  |   |          |   |
|                            | Statement      of Cash Flows - Three Months Ended July 31, 2010 and 2009                              |   |          | 6 |
|                            |                                                                                                  |   |          |   |
|                            | Notes      to Financial Statements                                                                    |   |          | 8 |
|                            |                                                                                                  |   |          |   |
| Item      2.                    | Management’s      Discussion and Analysis of Financial Condition and Results of      Operations |   |          |   |
|                            |                                                                                                  |   |          |   |
| Item      3.                    | Quantitative      and Qualitative Disclosure about Market Risk                                        |   |          | 9 |
|                            |                                                                                                  |   |          |   |
| Item      4.                    | Controls      and Procedures                                                                          |   |          | 10 |
|                            |                                                                                                  |   |          |   |
| PART      II: OTHER INFORMATION |                                                                                                  |   |          |
|                            |                                                                                                  |   |          |
| Items      1 to 6               |                                                                                                  |   | 11            |
|                            |                                                                                                  |   |          |
| Signatures                      |                                                                                                  |   | 11            |

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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                                                                   |   |   |       |   |   |   | 880,560 |   |
| Net      Book Value                                                                                   |   |   |       |   |   | $      | 352,148 |   |
|                                                                                                  |   |   |       |   |   |   |   |   |
| Other Assets:                                                                                         |   |   |       |   |   |   |   |   |
| Cash      and Cash Equivalents                                                                        |   | $      | 1,538,718  |   |   |   |   |   |
| Accounts      Receivable (less Allowance for Doubtful Accounts of $    6,942)                         |   |   | -          |   |   |   |   |   |
| Deferred      Tax Asset                                                                               |   |   | 107,050    |   |   |   |   |   |
| Prepaid      Expenses and Other Assets                                                                |   |   | 8,012      |   |   |   |   |   |
| Deferred      Lease Incentive (Net of Accumulated Amortization - $    32,131)                         |   |   | 19,369     |   |   |   |   |   |
| Loan      Costs, Less Accumulated Amortization of $ 735                                               |   |   | 10,000     |   |   |   |   |   |
| Total      Other Assets                                                                               |   |   |       |   |   |   | 1,683,149 |   |
| TOTAL      ASSETS                                                                                     |   |   |       |   |   | $      | 2,035,297 |   |
|                                                                                                  |   |   |       |   |   |   |   |   |
| LIABILITIES AND SHAREHOLDERS’      EQUITY                                                       |   |   |       |   |   |   |   |   |
| Liabilities:                                                                                          |   |   |       |   |   |   |   |   |
| Mortgages      and Notes Payable                                                                      |   | $      | 1,327,254  |   |   |   |   |   |
| Accounts      Payable and Accrued Expenses                                                            |   |   | 400,902    |   |   |   |   |   |
| Tenant      Security Deposits and Advanced Rent                                                       |   |   | 70,423     |   |   |   |   |   |
| Total      Liabilities                                                                                |   |   |       |   |   | $      | 1,798,579 |   |
|                                                                                                  |   |   |       |   |   |   |   |   |
| 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                                                                                               |   |   | (1,104,344 | )      |   |   |   |   |
| Total      Shareholders’Equity                                                                  |   |   |       |   |   |   | 236,718 |   |
| TOTAL      LIABILITIES AND SHAREHOLDERS’ EQUITY                                                 |   |   |       |   |   | $      | 2,035,297 |   |

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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                                                                   |   |   | 876,541    |   |
| Net      Book Value                                                                                   |   | $      | 356,167    |   |
|                                                                                                  |   |   |       |   |
| Other Assets:                                                                                         |   |   |       |   |
| Cash                                                                                                  |   | $      | 1,512,525  |   |
| Accounts      Receivable (Less Allowance for Doubtful Accounts of $    6,942)                         |   |   | -          |   |
| Prepaid      Expenses and Other Assets                                                                |   |   | 14,854     |   |
| Deferred      Lease Incentive (Net of Accumulated Amortization -$31,020)                              |   |   | 20,768     |   |
| Loan      Costs, Less Accumulated Amortization of $ 447                                               |   |   | 10,288     |   |
| Deferred      Tax Assets                                                                              |   |   | 114,500    |   |
| Total      Other Assets                                                                               |   | $      | 1,672,935  |   |
| TOTAL      ASSETS                                                                                     |   | $      | 2,029,102  |   |
|                                                                                                  |   |   |       |   |
| LIABILITIES AND SHAREHOLDERS’      EQUITY                                                       |   |   |       |   |
| Liabilities:                                                                                          |   |   |       |   |
| Mortgage      and Notes Payable                                                                       |   | $      | 1,338,399  |   |
| Accounts      Payable and Accrued Expenses                                                            |   |   | 403,545    |   |
| Tenants’      and Customers’ Deposits                                                     |   |   | 70,423     |   |
|                                                                                                  |   |   |       |   |
| Total      Liabilities                                                                                |   | $      | 1,812,367  |   |
|                                                                                                  |   |   |       |   |
| 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                                                                                               |   |   | (1,124,327 | ) |
| Total      Shareholders’ Equity                                                                 |   | $      | 216,735    |   |
| TOTAL      LIABILITIES AND                                                                            |   |   |       |   |
| SHAREHOLDERS’      EQUITY                                                                       |   | $      | 2,029,102  |   |

----

|                                                         |   | Three Months Ended |      |
|--------------------------------------------------------------|--------|--------------------|-----------|
|                                                         |   | 7/31/10            |      |   | 7/31/09 |   |
|                                                         |   |               |      |   |   |   |
| Revenues:                                                    |   |               |      |   |   |   |
| Rental      Income                                           |   | $                  | 96,471    |   |   | $ | 92,618 |   |
| Hardware      Sales (Net)                                    |   |               | 134       |   |   |   | 83 |   |
| Other      Income                                            |   |               | 1,555     |   |   |   | 1,746 |   |
|                                                         |   |               |      |   |   |   |   |   |
| Total      Revenue                                           |   | $                  | 98,160    |   |   | $ | 94,447 |   |
| Expenses:                                                    |   |               |      |   |   |   |   |   |
| Rental      Expense (Except Interest)                        |   | $                  | 52,817    |   |   | $ | 47,519 |   |
| Administrative                                               |   |               | 10,372    |   |   |   | 11,226 |   |
| Interest                                                     |   |               | 7,538     |   |   |   | 11,264 |   |
| Total      Expenses                                          |   | $                  | 70,727    |   |   | $ | 70,009 |   |
| Income      Before Tax Provision                             |   | $                  | 27,433    |   |   | $ | 24,438 |   |
|                                                         |   |               |      |   |   |   |   |   |
| Provision for Income Tax:                                    |   |               |      |   |   |   |   |   |
| Federal      Income Tax                                      |   | $                  | 6,000     |   |   | $ | 5,000 |   |
| State      Income Tax                                        |   |               | 1,450     |   |   |   | 1,500 |   |
| Tax      Benefits of Net Operating Loss                      |   |               |      |   |   |   |   |   |
| Carryforward      and change in Valuation Allowace           |   |               | -         |   |   |   | (13,500 | )- |
| Total      Provision (Credit) for Income Tax                 |   |               |      |   |   |   |   |   |
| (Net      of Tax Benefits and Change in Valuation Allowance) |   | $                  | 7,450     |   |   | $ | (7,000 | ) |
|                                                         |   |               |      |   |   |   |   |   |
| Net      Income                                              |   | $                  | 19,983    |   |   | $ | 31,438 |   |
|                                                         |   |               |      |   |   |   |   |   |
| Income      per Common Share                                 |   | $                  | .01       |   |   | $ | .01 |   |
|                                                         |   |               |      |   |   |   |   |   |
| Average      Shares of Common Stock Outstanding              |   |               | 2,982,662 |   |   |   | 2,982,662 |   |

----

|                                                                                        |   | Three Months Ended |      |
|---------------------------------------------------------------------------------------------|--------|--------------------|-----------|
|                                                                                        |   | 7/31/10            |      |   | 7/31/09 |   |
|                                                                                        |   |               |      |   |   |   |
| Cash Flows From Operating      Activities:                                                  |   |               |      |   |   |   |
|                                                                                        |   |               |      |   |   |   |
| Net      Income                                                                             |   | $                  | 19,983    |   |   | $ | 31,438 |   |
| Adjustments      to Reconcile Net Income to Net Cash Provided by Operating      Activities: |   |               |      |   |   |   |   |   |
| Depreciation                                                                                |   |               | 4,019     |   |   |   | 4,232 |   |
| Amortization                                                                                |   |               | 1,686     |   |   |   | 3,576 |   |
| Deferred      Tax Asset Valuation Adjustment                                                |   |               | 7,450     |   |   |   | (7,000 | ) |
| Changes      in Operating Assets and Liabilities                                            |   |               | 4,200     |   |   |   | (23,553 | ) |
| Net      Cash Provided by Operating Activities                                              |   | $                  | 37,338    |   |   | $ | 8,693 |   |
|                                                                                        |   |               |      |   |   |   |   |   |
| 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                                                    |   | $                  | (11,145   | ) |   | $ | (20,874 | ) |
| Addition      to Debt                                                                       |   |               | -         |   |   |   | 19,956 |   |
|                                                                                        |   |               |      |   |   |   |   |   |
| Net      Cash Provided by (Used in) Financing Activities                                    |   | $                  | (11,145   | ) |   | $ | (918 | ) |
|                                                                                        |   |               |      |   |   |   |   |   |
| Net      Increase in Cash and Cash Equivalents                                              |   | $                  | 26,193    |   |   | $ | 7,775 |   |
|                                                                                        |   |               |      |   |   |   |   |   |
| Cash at the Beginning of    Year                                                            |   |               | 1,512,525 |   |   |   | 1,477,521 |   |
| Cash at the End of Year                                                                     |   | $                  | 1,538,718 |   |   | $ | 1,485,296 |   |
|                                                                                        |   |               |      |   |   |   |   |   |
| Additional      Cash Flow Information:                                                      |   |               |      |   |   |   |   |   |
| Cash      Paid for Interest                                                                 |   | $                  | 9,277     |   |   | $ | 13,889 |   |
| 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 | %      |

|                         |   | 2010   |   |
|------------------------------|--------|--------|--------|
| Stock      Price             |   | $      | .04    |   |
| Strike      Price            |   | $      | .06    |   |
| Expected      Life           |   | 5.17   | Years  |
| Risk-Free      Interest Rate |   |   | 3.78   | % |
| Volatility                   |   |   | 44.6   | % |

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|                                   |   | 2010      |      |   | 2009           |   |
|----------------------------------------|--------|-----------|-----------|--------|----------------|--------|
|                                   |   | Shares    |      |   | Exercise       |   |   | Shares |   |   | Excise |   |
|                                   |   | Subject   |      |   | Price      Per |   |   | Subject |   |   | Price      Per |   |
|                                   |   | To Option |      |   | Share          |   |   | To Option |   |   | Share |   |
| Outstanding,      May 1                |   |      | 2,017,338 |   |           | $      | .18 |   |   |   | 2,017,338 |   |   | $ | .18 |   |
| Granted                                |   |      | -         |   |           |   | - |   |   |   | - |   |   |   | - |   |
| Modification                           |   |      | (.12      | )      |           |   | - |   |   |   | - |   |   |   |   |   |
| Exercised                              |   |      | -         |   |           |   | - |   |   |   | - |   |   |   | - |   |
| Cancelled                              |   |      | -         |   |           |   | - |   |   |   | - |   |   |   | - |   |
| Outstanding/Exercisable,      April 30 |   |      | 2,017,338 |   |           | $      | .06 |   |   |   | 2,017,338 |   |   | $ | .18 |   |

|           |   |   | Options    Outstanding/Exercisable |   |
|----------------|--------|--------|------------------------------------|--------|
| Exercise Price |   |   | Number Outstanding at    7/31/10   |   |   | Average Remaining Life |   |
|           |   |   |                               |   |   |   |   |
| $              | 0.06   |   |                               |   | 2,017,338 |   |   |   | 4.9 |   |

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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 Form8-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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