EXHIBIT 99.1

# CODE OF ETHICS

# MILLER INDUSTRIES, INC.

Miller Industries, Inc. (the
Company) is adopting this Code of Ethics (this Code) to formalize
the Companys continuing expectations regarding ethical conduct. This Code applies to
the directors, officers and employees of the Company and each of its subsidiaries. The
Company also expects all of the Companys consultants will abide by this Code.

This Code is intended to satisfy the
requirements of Section 406 of the Sarbanes-Oxley Act of 2002 regarding the adoption of a
code of ethics for senior officers.

# Honest and Ethical
Conduct

The Company is committed to
conducting its business in accordance with the highest ethical principles. This Code is
designed to accomplish this goal by setting forth the ethical standards which will govern
the conduct of our directors, officers, and employees.

# Reporting of Potential
Violations

Directors, officers and employees
should strive to identify and raise potential issues before they lead to problems, and
should ask about the application of this Code whenever in doubt. Any director, officer or
employee who becomes aware of any existing or potential violation of this Code should
promptly notify, in the case of employees, the Companys President and, in the case
of directors and the President, the Chairman of the Audit Committee (we refer to such
contacts as the Appropriate Ethics Contacts). The Company will take
appropriate action to address any existing or potential violation of this Code brought to
its attention, as described in this Code.

# Conflicts of Interest

Directors, officers and employees
have a duty to act in the best interests of the Company and its shareholders at all times.
As part of this duty, directors, officers and employees are prohibited from engaging in
any transaction which involves an improper conflict of interest.

A conflict of interest
exists when a persons private interests interfere in any way with the interests of
the Company. A conflict situation can arise when a director, officer or employee takes
actions or has interests that may make it difficult to perform his or her Company work
objectively and effectively. Conflicts of interest may also arise when a director, officer
or employee, or members of his or her family, receives improper personal benefits as a
result of his or her position in the Company. Loans to, or guarantees of obligations of,
employees and their family members may create conflicts of interest.

It is almost always a conflict of
interest for a Company employee to work simultaneously for a competitor, customer or
supplier. You are not allowed to work for a competitor as a consultant or board member.
The best policy is to avoid any direct or indirect business connection with our customers,
suppliers or competitors, except on our behalf.

Conflicts of interest are prohibited
as a matter of Company policy, unless they have been approved by the Company. Wherever a
conflict of interest arises, the person involved must promptly disclose the circumstances
of the conflict to the Appropriate Ethics Contact.

# Corporate Opportunities

Directors, officers and employees owe
a duty to the Company to advance our legitimate business interests when the opportunity to
do so arises. Directors, officers and employees are prohibited from taking for themselves
(or directing to a third party) a business opportunity that is discovered through the use
of corporate property, information or position, unless the Company has already been
offered the opportunity and turned it down. More generally, directors, officers and
employees are prohibited from using corporate property, information or position for
personal gain or competing with the Company.

Sometimes the line between personal
and Company benefits is difficult to draw, and sometimes both personal and Company
benefits may be derived from certain activities. The only prudent course of conduct for
our directors, officers and employees is to make sure that any use of Company property or
services that is not solely for the benefit of the Company is approved beforehand by their
Appropriate Ethics Contact.

# Fair Dealing

The Company seeks competitive
advantages through superior performance and not through illegal or unethical business
practices. Directors, officers and employees should deal fairly with our customers,
service providers, suppliers, competitors and employees. No director, officer or employee
should take unfair advantage of anyone through manipulation, concealment, abuse of
privileged information, misrepresentation of material facts, or any unfair dealing
practice.

# Confidentiality

In carrying out the Companys
business, directors, officers and employees often learn confidential or proprietary
information about the Company, its customers, prospective customers or other third
parties. Directors, officers and employees must maintain the confidentiality of all
information so entrusted to them, except when disclosure is authorized or legally
mandated. Confidential or proprietary information includes, among other things, any
non-public information concerning the Company, including its businesses, financial
performance, results or prospects, and any non-public information provided by a third
party with the expectation that the information will be kept confidential and used solely
for the business purpose for which it was conveyed. The obligation to preserve
confidential information continues even after employment ends.

# Laws and Regulations

Our directors, officers and employees
must respect and follow all laws and regulations which apply to the Company and its
operations. Therefore, our directors, officers or employees may not:

| | In | communicating with the Company or any of its customers, counterparties or regulators, make
any untrue statement of a material fact or omit to state a material fact necessary in
order to make the statements made accurate and complete.
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| | Engage | in any act, practice or course of business which operates or could operate as a fraud or
deceit upon the Company, any or its customers, or regulators, or any other person.
| | ------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Cause
the Company to violate any laws, rules and regulations applicable to the Company.

# Public Disclosure and
Financial Reporting

The Company requires that the
information in its public communications, including SEC filings, be full, fair, accurate,
timely and understandable. All directors, officers and employees who are involved in the
Companys disclosure process, including the senior financial officers, are
responsible for acting in furtherance of this policy. In particular, these individuals are
required to maintain familiarity with the disclosure requirements applicable to the
Company and are prohibited from knowingly misrepresenting, omitting, or causing others to
misrepresent or omit, material facts about the Company to others, whether within or
outside the Company, including the Companys independent auditors. In addition, any
director, officer or employee who has a supervisory role in the Companys disclosure
process has an obligation to discharge his or her responsibilities diligently.

The Companys senior financial
officers are required to establish and manage the Companys reporting systems and
procedures to ensure that:

| | 1. | Business transactions are properly authorized and accurately recorded on the
               Companys books and records and in accordance with GAAP.
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| | 2. | The Companys records are maintained in accordance with applicable legal
               and regulatory requirements and Company policy.
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| | 3. | Periodic reporting and communications with the public are communicated in a
               manner that offers the highest degree of clarity and meaning so that readers
               will be able to determine the significance and potential consequences.
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| | 4. | Personnel dealing with the finances of the Company are informed as to rules and
               regulations that affect the financial operation of the Company.
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| | 5. | The financial operation of the Company is monitored as to compliance with any
               applicable rules and regulations.
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| | 6. | Any identified error is corrected in a timely manner.
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# Prohibition Against
Retaliation

The Company strictly prohibits
retaliation against any person reporting possible violations of law, ethics or this Code
which are made in good faith.

# Enforcement of this Code

The Company has adopted the following
procedure for enforcing this Code:

| | 1. | The Company will investigate all alleged violations of this Code. This
               investigation will be undertaken by the Appropriate Ethics Contact or another
               person designated by the Board of Directors.
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| | 2. | In the event that the Company determines that a violation of this Code has
               occurred, the Company will take appropriate action against the violator, which
               may include termination of employment, reduction of authority or reduction in
               compensation.
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# Waivers

The Company may waive provisions of
this Code in appropriate circumstances. If a director, officer or employee believes that a
waiver is appropriate, he or she should discuss the matter with the Appropriate Ethics
Contact.

Waivers for directors or executive
officers (including senior financial officers) may be made only by the Board of Directors.
The Company will publicly report all waivers which apply to the Companys directors
and executive officers as required by applicable laws and regulations.