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

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STR

|                                                                                                                                                                                                                                 | Page                  No. |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------|
| PART                  I:                                        FINANCIAL INFORMATION                             |                      |
| Item                  1.                                        Financial Statements                              |                      |
| Balance                  Sheet as of July 31, 2007                                                                                                                                                                              | 3                         |
| Balance                  Sheet of April 30, 2007                                                                                                                                                                                | 4                    |
| Statement                  of Operations - Three Months Ended July 31, 2007 and 2006                                                                                                                                            | 5                         |
| Statement                  of Cash Flows - Three Months Ended July 31, 2007 and 2006                                                                                                                                            | 6                         |
| Notes                  to Financial Statements                                                                                                                                                                                  | 7                         |
|                                                                                                                                                                                                                            |                      |
| Item                  2.                                        Management's Discussion and Analysis of Financial |                      |
| Condition                  and Results of Operations                                                                                                                                                                            | 9                         |
|                                                                                                                                                                                                                            |                      |
| Item                  3.                                        Controls and Procedures                           | 10                        |
|                                                                                                                                                                                                                            |                      |
| PART                  II: OTHER INFORMATION                                                                                                                                                                                     |                      |
| Items                  1 to 6                                                                                                                                                                                                   | 11                        |
|                                                                                                                                                                                                                            |                      |
| Signatures                                                                                                                                                                                                                      | 12                        |

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UST

| 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                                                                                             |   |   |   |   |   |   | 830,847 |   |
| Net                Book Value                                                                                                             |   |   |   |   |   | $ | 401,861 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |
| Other                Assets:                                                                                                              |   |   |   |   |   |   |   |   |
| Cash                and Cash Equivalents                                                                                                  |   | $ | 1,159,542 |   |   |   |   |   |
| Deferred                Tax Asset                                                                                                         |   |   | 147,000 |   |   |   |   |   |
| Deferred                Rent Receivable                                                                                                   |   |   | 22,777 |   |   |   |   |   |
| Prepaid                expenses and Other Assets                                                                                          |   |   | 4,210 |   |   |   |   |   |
| Deferred                Lease Incentive (Net of Accumulated Amortization - $40,849)                                                       |   |   | 32,751 |   |   |   |   |   |
| Loan                costs, Less Accumulated Amortization of $20,419                                                                       |   |   | 5,929 |   |   |   |   |   |
| Total                other assets                                                                                                         |   |   |   |   |   |   | 1,372,209 |   |
| Total                assets                                                                                                               |   |   |   |   |   | $ | 1,774,070 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |
| LIABILITIES                AND SHAREHOLDERS'                DEFICIENCY                                                                    |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |
| Liabilities:                                                                                                                              |   |   |   |   |   |   |   |   |
| Mortgages                and notes payable                                                                                                |   | $ | 1,482,912 |   |   |   |   |   |
| Accounts                payable and accrued expenses                                                                                      |   |   | 393,410 |   |   |   |   |   |
| Tenant                security deposits                                                                                                   |   |   | 69,650 |   |   |   |   |   |
| Total                liabilities                                                                                                          |   |   |   |   |   | $ | 1,945,972 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |
| 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                                                                                                                                   |   |   | (1,512,964 | ) |   |   |   |   |
| Total                shareholders' deficiency                                                                                             |   |   |   |   |   |   | (171,902 | ) |
| Total                liabilities and shareholders' deficiency                                                                             |   |   |   |   |   | $ | 1,774,070 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |

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DUST

| 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                                                                                             |   |   | 826,613 |   |
| Net                book value                                                                                                             |   | $ | 406,095 |   |
|                                                                                                                                      |   |   |   |   |
| Other                Assets:                                                                                                              |   |   |   |   |
| Cash                                                                                                                                      |   | $ | 1,074,565 |   |
| Prepaid                expenses and other assets                                                                                          |   |   | 10,135 |   |
| Deferred                Lease Incentive (Net of Accumulated Amortization - $37,533 in 2007)                                               |   |   | 36,067 |   |
| Loan                Costs, Less Accumulated Amortization of $19,766 in 2007                                                               |   |   | 6,588 |   |
| Deferred                tax assets                                                                                                        |   |   | 170,000 |   |
| Deferred                Rent Receivable                                                                                                   |   |   | 24,262 |   |
| Total                other assets                                                                                                         |   |   | 1,321,617 |   |
| Total                assets                                                                                                               |   | $ | 1,727,712 |   |
|                                                                                                                                      |   |   |   |   |
| LIABILITIES                AND SHAREHOLDERS'                DEFICIENCY                                                                    |   |
|                                                                                                                                      |   |   |   |   |
| Liabilities:                                                                                                                              |   |   |   |   |
| Mortgages                and notes payable                                                                                                |   | $ | 1,493,075 |   |
| Accounts                payable and accrued expenses                                                                                      |   |   | 375,703 |   |
| Tenants’                and Customers’ Deposits                                                                               |   |   | 69,650 |   |
| Total                liabilities                                                                                                          |   | $ | 1,938,428 |   |
|                                                                                                                                      |   |   |   |   |
| 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                                                                                                                                   |   |   | (1,551,778 | ) |
| Total                shareholders' deficiency                                                                                             |   | $ | (210,716 | ) |
| Total                liabilities and shareholders' deficiency                                                                             |   | $ | 1,727,712 |   |
|                                                                                                                                      |   |   |   |   |

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|   | MILLER                INDUSTRIES, INC.STATEMENT                OF OPERATIONSFOR                THE THREE MONTHS ENDED JULY 31, 2007 AND 2006 |        |   |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------|-------------|--------|
|   |                                                                                                                                         | (UNAUDITED) |   |   |   |   |
|   |                                                                                                                                         |        |

|                                                        |   | Three                  Months Ended             |      |
|-------------------------------------------------------------|--------|-------------------------------------------------|-----------|
|                                                        |   | July                  31,                  2007 |      |   | July                  31,                  2006 |   |
| Revenues:                                                   |   |                                            |      |   |   |   |
| Rental                  income                              |   | $                                               | 120,911   |   |   | $ | 107,567 |   |
| Hardware                  sales (net)                       |   |                                            | 583       |   |   |   | 18,609 |   |
| Other                  income                               |   |                                            | 11,827    |   |   |   | 9,698 |   |
|                                                        |   |                                            |      |   |   |   |   |   |
| Total                  revenue                              |   | $                                               | 133,321   |   |   | $ | 135,874 |   |
|                                                        |   |                                            |      |   |   |   |   |   |
| Expenses:                                                   |   |                                            |      |   |   |   |   |   |
| Rental                  expense (except interest)           |   | $                                               | 37,440    |   |   | $ | 34,309 |   |
| Cost                  of Hardware Sales                     |   |                                            | -         |   |   |   | 8,855 |   |
| Administrative                                              |   |                                            | 10,668    |   |   |   | 8,810 |   |
| Interest                                                    |   |                                            | 23,399    |   |   |   | 19,403 |   |
| Total                  expenses                             |   | $                                               | 71,507    |   |   | $ | 71,377 |   |
| Income                  before tax provision                |   | $                                               | 61,814    |   |   | $ | 64,497 |   |
|                                                        |   |                                            |      |   |   |   |   |   |
| Provision                  for Income Tax:                  |   |                                            |      |   |   |   |   |   |
| Federal                  income tax                         |   | $                                               | 19,500    |   |   | $ | 20,000 |   |
| State                  income tax                           |   |                                            | 3,500     |   |   |   | 3,500 |   |
|                                                        |   |                                            |      |   |   |   |   |   |
| Total                  provision for income tax             |   | $                                               | 23,000    |   |   | $ | 23,500 |   |
|                                                        |   |                                            |      |   |   |   |   |   |
| Net                  income                                 |   | $                                               | 38,814    |   |   | $ | 40,997 |   |
|                                                        |   |                                            |      |   |   |   |   |   |
| Income                  per common share                    |   | $                                               | .01       |   |   | $ | .01 |   |
|                                                        |   |                                            |      |   |   |   |   |   |
| Average                  shares of common stock outstanding |   |                                            | 2,982,662 |   |   |   | 2,982,662 |   |
|                                                        |   |                                            |      |   |   |   |   |   |
|                                                        |   |                                            |      |   |   |   |   |   |

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| MILLER                INDUSTRIES, INC.STATEMENT                OF CASH FLOWSFOR                THE THREE MONTHS ENDED JULY 31, 2007 AND 2006 |
|----------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                         | (UNAUDITED) |   |

|   |   |
|--------|--------|

|                                                                                                                |   | Three                  Months Ended             |                      |
|---------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------|---------------------------|
|                                                                                                                |   | July                  31,                  2007 |                      |   | July                  31,                  2006 |   |
| Cash                  Flows From Operating                  Activities:                                             |   |                                            |                      |   |   |   |
| Net                  income                                                                                         |   | $                                               | 38,814                    |   |   | $ | 40,997 |   |
| Adjustments                  to reconcile net income to net cash provided by operating                  activities: |   |                                            |                      |   |   |   |   |   |
| Depreciation                                                                                                        |   |                                            | 3,975                     |   |   |   | 3,138 |   |
| Amortization                                                                                                        |   |                                            | 4,233                     |   |   |   | 1,459 |   |
| Changes                  in operating assets and liabilities                                                        |   |                                            | 48,119                    |   |   |   | 19,470 |   |
| Net                  cash provided by operating activities                                                          |   | $                                               | 95,141                    |   |   | $ | 65,064 |   |
|                                                                                                                |   |                                            |                      |   |   |   |   |   |
| 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                                                                |   | $                                               | (10,164                   | ) |   | $ | (11,120 | ) |
| Addition                  to debt                                                                                   |   |                                            | -                         |   |   |   | -  |   |
|                                                                                                                |   |                                            |                      |   |   |   |   |   |
| Net                  cash provided by (used in) financing activities                                                |   | $                                               | (10,164                   | ) |   | $ | (11,120 | ) |
|                                                                                                                |   |                                            |                      |   |   |   |   |   |
| Net                  increase in cash and cash equivalents                                                          |   | $                                               | 84,977                    |   |   | $ | 53,944 |   |
|                                                                                                                |   |                                            |                      |   |   |   |   |   |
| Cash                  at the beginning of Year                                                                      |   |                                            | 1,074,565                 |   |   |   | 940,236 |   |
| Cash                  at the end of Year                                                                            |   | $                                               | 1.159.                542 |   |   | $ | 994,180 |   |
|                                                                                                                |   |                                            |                      |   |   |   |   |   |
| Additional                  Cash Flow Information:                                                                  |   |                                            |                      |   |   |   |   |   |
| Cash                  paid for interest                                                                             |   | $                                               | 23,399                    |   |   | $ | 19,403 |   |
| Cash                  paid for income tax                                                                           |   | $                                               | -                         |   |   | $ | - |   |
|                                                                                                                |   |                                            |                      |   |   |   |   |   |

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| MILLER                INDUSTRIES, INC.NOTES                TO FINANCIAL STATEMENTSJULY                31, 2007 |
|----------------------------------------------------------------------------------------------------------------|
|                                                                                                           | (UNAUDITED) |   |

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

|                                | Options                Outstanding/Exercisable  |
|-------------------------------------|------------------------------------------------------|
| Exercise                Price  | Number                Outstanding at 7/31/06    | Average                Remaining Life  |
| $0.18                          | 2,017,338                                       | 7.92  |

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GEM

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TROLS

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RM

| 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 of 2002 |

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

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ATUR

|                                              |   | MILLER                INDUSTRIES, INC.                                                     |
|---------------------------------------------------|--------|--------------------------------------------------------------------------------------------|
|                                              |   |              (Registrant) |
|                                              |   |                                                                                       |
|                                              |   |                                                                                       |
| Dated:  February                8, 2008 |   | By:                                                                                        | /s/  Angelo                Napolitano |
|                                              |   |                                                                                       | Angelo                NapolitanoChairman                of the Board of DirectorsChief                Executive OfficerPrincipal                Financial Officer |

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