# EDGAR Filing Document

**Accession Number:** 0000924822
**File Stem:** 0001558370-25-008828
**Filing Date:** 2025-6
**Character Count:** 28257
**Document Hash:** 3577032936360c55a277de64e686b349
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001558370-25-008828.hdr.sgml**: 20250624

**ACCESSION NUMBER**: 0001558370-25-008828

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 7

**FILED AS OF DATE**: 20250624

**DATE AS OF CHANGE**: 20250624

**EFFECTIVENESS DATE**: 20250624

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MILLER INDUSTRIES INC /TN/
- **CENTRAL INDEX KEY:** 0000924822
- **STANDARD INDUSTRIAL CLASSIFICATION:** TRUCK & BUS BODIES [3713]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 621566286
- **STATE OF INCORPORATION:** TN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-288283
- **FILM NUMBER:** 251069429

**BUSINESS ADDRESS:**
- **STREET 1:** 8503 HILLTOP DR
- **STREET 2:** STE 100
- **CITY:** OOLTEWAH
- **STATE:** TN
- **ZIP:** 37363
- **BUSINESS PHONE:** 4232384171

**MAIL ADDRESS:**
- **STREET 1:** 8503 HILLTOP DR
- **STREET 2:** STE 100
- **CITY:** OOLTEWAH
- **STATE:** TN
- **ZIP:** 37363

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**As filed with the Securities and Exchange Commission on June 24, 2025.**

**Registration No. 333-** 

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON DC 20549**

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**FORM S-8**

**REGISTRATION STATEMENT**

**UNDER**

**THE SECURITIES ACT OF 1933**

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**MILLER INDUSTRIES, INC.**

(Exact Name of Registrant as Specified in Its Charter)

---

| | | |
|:---|:---|:---|
| **Tennessee**<br> (State or Other Jurisdiction of Incorporation or Organization) | **8503 Hilltop Drive<br>Ooltewah, Tennessee 37363<br>(423) 238-4171**<br> (Address, including zip code, of Principal Executive Offices) | **62-1566286**<br> (I.R.S. Employer<br>Identification number) |

---

**Miller Industries, Inc. 2025 STOCK INCENTIVE PLAN**

(Full Title of the Plan)

**Frank Madonia, Esq.**

**Executive Vice President, Secretary and General Counsel**

**8503 Hilltop Drive**

**Ooltewah, Tennessee 37363**

**(423) 238-4171**

(Name, Address and Telephone Number of Agent for Service)

**Copies To:**

**David A. Stockton, Esq.**

**Justin B. Heineman, Esq.**<br>**Kilpatrick Townsend & Stockton LLP**<br>**1100 Peachtree Street NE, Suite 2800**<br>**Atlanta, Georgia 30309**<br>**(404) 815-6500**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer", "accelerated filer", "smaller reporting company", and "an emerging growth company" in Rule 12b-2 of the Exchange Act:

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;Large Accelerated Filer ☐ | &nbsp;&nbsp;&nbsp;Accelerated Filer ☒ |
| &nbsp;&nbsp;&nbsp;Non-accelerated Filer ☐ (Do not check if a smaller reporting company) | &nbsp;&nbsp;&nbsp;Smaller Reporting Company ☐ |
|  | &nbsp;&nbsp;&nbsp;Emerging growth company ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ◻

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#### EXPLANATORY NOTE
This registration statement on Form S-8 (the "<u>Registration Statement</u>") is being filed for the purpose of registering 500,000 shares of common stock, par value $0.01 per share (the "<u>Common Stock</u>"), of Miller Industries, Inc. (the "<u>Registrant</u>") to be issued pursuant to the Miller Industries, Inc. 2025 Stock Incentive Plan.

#### PART I
**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS**

#### Item 1. Plan Information.
The documents containing the information specified in Part I of Form S-8 will be sent or given to participants in the Miller Industries, Inc. 2025 Stock Incentive Plan covered by this Registration Statement in accordance with Form S-8 and Rule 428(b)(1) of the Securities Act. Such documents need not be filed with the Securities and Exchange Commission (the "<u>Commission</u>") either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act of 1933, as amended (the "<u>Securities Act</u>"). These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.

#### Item 2. Registrant Information and Employee Plan Annual Information.
The documents incorporated by reference in Item 3 of Part II of this Registration Statement are available to participants in the Miller Industries, Inc. 2025 Stock Incentive Plan, without charge, upon written or oral request, and they are also incorporated by reference in the Section 10(a) prospectus described in Item 1, above. Such request should be directed to the Registrant at the address and telephone number listed on the cover page of this Registration Statement.

#### PART II

#### INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

#### Item 3. Incorporation of Documents by Reference.
The following documents filed by the Registrant with the Commission are hereby incorporated by reference into this Registration Statement (excluding any information furnished under Items 2.02 or 7.01 of Form 8-K or related exhibits furnished pursuant to Item 9.01 of Form 8-K):

● [the Registrant's Annual Report on Form 10-K for the year ended December 31, 2024, filed with the Commission on March 5, 2025;](https://www.sec.gov/ix?doc=/Archives/edgar/data/924822/000155837025002276/mlr-20241231x10k.htm)

● [the Registrant's Quarterly Report on Form 10-Q for the quarter ended March 31, 2025, filed with the Commission on May 7, 2025;](https://www.sec.gov/ix?doc=/Archives/edgar/data/924822/000155837025006764/mlr-20250331x10q.htm)

● the Registrant's Current Reports on Form 8-K, filed with the Commission on [January 17, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/924822/000110465925004500/tm253540d1_8k.htm) , and [May 28, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/924822/000155837025008193/mlr-20250528x8k.htm) ; and

● the description of the Common Stock set forth in the Registration Statement on Form 8-A (File No. 34-14124) filed with the Commission on December 7, 1995 pursuant to Section 12 of the Securities Exchange Act of 1934, as amended (the " <u>Exchange Act</u> "), as updated by the description of the Common Stock contained in [Exhibit 4.1](https://www.sec.gov/Archives/edgar/data/924822/000092482220000010/mlr-20191231ex41cef85d5.htm) to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2019, and as amended by any subsequent amendment or any report filed for the purpose of updating such description.

All other reports and other documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by

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reference into this Registration Statement and to be a part of this Registration Statement from the date of the filing of such reports and documents, except as to any portion of any future annual or quarterly report to shareholders or document or current report furnished under Items 2.02 or 7.01 of Form 8-K that is not deemed filed under such provisions.

For the purposes of this Registration Statement, any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained herein or in any other subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

You should rely only on the information provided or incorporated by reference in this Registration Statement or any related prospectus. The Registrant has not authorized anyone to provide you with different information. You should not assume that the information in this Registration Statement or any related prospectus is accurate as of any date other than the date on the front of the document.

You may contact the Registrant in writing or orally to request copies of the above-referenced filings, without charge (excluding exhibits to such documents unless such exhibits are specifically incorporated by reference into the information incorporated into this Registration Statement). Requests for such information should be directed to:

Miller Industries, Inc.

8503 Hilltop Drive

Ooltewah, Tennessee 37363

(423) 238-4171

#### Item 4. Description of Securities.
Not applicable.

#### Item 5. Interests of Named Experts and Counsel.
Not applicable.

#### Item 6. Indemnification of Directors and Officers.
The Tennessee Business Corporation Act ("<u>TBCA</u>") provides that a corporation may indemnify any of its directors and officers against liability incurred in connection with a proceeding if: (a) such person acted in good faith; (b) in the case of conduct in an official capacity with the corporation, the person reasonably believed such conduct was in the corporation's best interests; (c) in all other cases, the person reasonably believed that the person's conduct was at least not opposed to the best interests of the corporation; and (d) in connection with any criminal proceeding, such person had no reasonable cause to believe the person's conduct was unlawful. In actions brought by, or in the right of, the corporation, however, the TBCA provides that no indemnification may be made if the director or officer was adjudged to be liable to the corporation. In connection with any proceeding charging improper personal benefit to an officer or director, the TBCA provides that no indemnification may be made if such officer or director is adjudged liable on the basis that such personal benefit was improperly received. In cases where the director or officer is wholly successful, on the merits or otherwise, in the defense of any proceeding instigated because of his or her status as a director or officer of a corporation, the TBCA mandates that the corporation indemnify the director or officer against reasonable expenses incurred in the proceeding. Notwithstanding the foregoing, the TBCA provides that a court of competent jurisdiction, upon application, may order that a director or officer be indemnified for reasonable expense if, in consideration of all relevant circumstances, the court determines that such individual is fairly and reasonably entitled to indemnification, whether or not the standard of conduct set forth above was met. The TBCA also permits a corporation to purchase and maintain insurance on behalf of any director or officer regarding liability asserted against or incurred by the director or officer in his or her capacity as a director or officer whether or not the corporation would have the ability to indemnify the officer or director from the same liability under the TBCA.

The Registrant's Charter, as amended, includes a provision that eliminates the personal liability of directors for monetary damages to the Registrant or its shareholders for any breach of fiduciary duty as a director. The Registrant's Charter, as amended, also provides that the Registrant shall have the power to indemnify any director, officer, employee,

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agent or any other person who is serving at our request in that capacity for another entity to the fullest extent permitted by Tennessee law.

Pursuant to the Registrant's Fourth Amended and Restated Bylaws, the Registrant will indemnify any director or officer made or threatened to be made a party to any action, suit or proceeding, whether civil, criminal, administrative or investigative, by reason of the fact that such director or officer is or was a director, officer or employee of the Registrant or serves or served at the Registrant's request as a director, officer or employee of any other entity to the fullest extent authorized by Tennessee law. The Fourth Amended and Restated Bylaws further provide that expenses incurred by a director or officer will be paid or reimbursed upon delivery to the Registrant of an undertaking to repay such expenses if it is ultimately determined that such director or officer is not entitled to be indemnified by the Registrant.

The Registrant carries standard directors' and officers' liability insurance covering its directors and officers.

#### Item 7. Exemption from Registration Claimed.
Not applicable.

#### Item 8. Exhibits.

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 4.1 | [Charter, as amended, of the Registrant (incorporated by reference to Exhibit 3.1 to the Registrant's Annual Report on Form 10-K, filed with the Commission on April 22, 2002)](https://www.sec.gov/Archives/edgar/data/924822/000110704902000378/ex3-1.htm) |
| 4.2 | [Fourth Amended and Restated Bylaws of the Registrant (incorporated by reference to Exhibit 3.1 to the Registrant's Quarterly Report on Form 10-Q, filed with the Commission on August 9, 2023)](https://www.sec.gov/Archives/edgar/data/924822/000155837023014181/mlr-20230630xex3d1.htm) |
| 5.1 | [Opinion and Consent of Dustin Carlton, Associate General Counsel of Miller Industries, Inc.\*](mlr-20250612xex5d1.htm) |
| 23.1 | [Consent of Elliott Davis, LLC\*](mlr-20250612xex23d1.htm) |
| 23.2 | [Consent of Dustin Carlton, Associate General Counsel of Miller Industries, Inc. (included in Exhibit 5.1)\*](mlr-20250612xex5d1.htm) |
| 24.1 | [Power of Attorney (see signature page)\*](#Signature) |
| 99.1 | [Miller Industries, Inc. 2025 Stock Incentive Plan (incorporated by reference to Annex A to the Registrant's Definitive Proxy Statement on Schedule 14A, filed with the Commission on April 11, 2025)](https://www.sec.gov/Archives/edgar/data/924822/000155837025004716/mlr-20250523xdef14a.htm#ANNEX_A1) |
| 107 | [Filing Fee Table\*](mlr-20250612xexfees.htm) |

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\* Filed herewith.

#### Item 9. Undertakings.
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20%

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change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective Registration Statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;

*provided, however,* that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial *bona fide* offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial *bona fide* offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

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#### SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Atlanta, State of Georgia, on this June 20, 2025.

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| | |
|:---|:---|
| **MILLER INDUSTRIES, INC.** | **MILLER INDUSTRIES, INC.** |
| By: | /s/ William G. Miller II |
|  | William G. Miller II, President and |
|  | Chief Executive Officer |

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Know all men by these presents, that each person whose signature appears below constitutes and appoints William G. Miller II and Frank Madonia, and each or any one of them, as attorney-in-fact and agent, with full power of substitution, for him or her in any and all capacities, to sign any amendments (including post-effective amendments) to this Registration Statement, and to file the same, with exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their or his substitutes or substitute, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/William G. Miller | Chairman of the Board of Directors | June 19, 2025 |
| William G. Miller |  |  |
| /s/ William G. Miller II | President, Chief Executive Officer and Director | June 20, 2025 |
| William G. Miller II |  |  |
| /s/ Deborah L. Whitmire | Executive Vice President, Treasurer and Chief Financial  | June 20, 2025 |
| Deborah L. Whitmire | Officer (Principal Financial and Accounting Officer) |  |
| /s/ Theodore H. Ashford III | Director | June 22, 2025 |
| Theodore H. Ashford III |  |  |
| /s/ Peter Jackson | Director | June 18, 2025 |
| Peter Jackson |  |  |
| /s/ Javier Reyes | Director | June 19, 2025 |
| Javier Reyes |  |  |
| /s/ Susan Sweeney  | Director | June 17, 2025 |
| Susan Sweeney |  |  |
| /s/ Leigh Walton  | Director | June 20, 2025 |
| Leigh Walton |  |  |

---

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## Exhibit 5.1

**EXHIBIT 5.1**

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| | |
|:---|:---|
| ![Graphic](mlr-20250612xex5d1001.jpg) | 8503 Hilltop Drive, Ooltewah, TN<br>423.238.4171 \| millerind.com |

---

June 24, 2025

Miller Industries, Inc.

8503 Hilltop Drive

Ooltewah, Tennessee 37363

---

| | |
|:---|:---|
| **Re:** | **Miller Industries, Inc. 2025 Stock Incentive Plan – Registration Statement on Form S-8** |

---

Ladies and Gentlemen:

I am Associate General Counsel of Miller Industries, Inc., a Tennessee corporation (the "<u>Company</u>"), and have acted as such in connection with the preparation and filing of a Registration Statement on Form S-8 (together with all exhibits thereto, the "<u>Registration Statement</u>") relating to the registration by the Company of 500,000 shares of the Company's common stock, par value $0.01 per share (the "<u>Shares</u>"), issuable by the Company in accordance with the Miller Industries, Inc. 2025 Stock Incentive Plan (the "<u>Plan</u>"). The Plan was approved by the Board of Directors of the Company on March 31, 2025, subject to shareholder approval, which was obtained on May 23, 2025. This opinion letter is rendered pursuant to Item 8 of Form S-8 and Item 601(b)(5) of the Regulation S-K promulgated by the Securities and Exchange Commission (the "<u>Commission</u>").

I have examined originals or copies, certified or otherwise identified to my satisfaction, of (i) the Registration Statement, to be filed with the Commission under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), on the date hereof; (ii) the Plan; (iii) the Charter of the Company; (iv) the Fourth Amended and Restated Bylaws of the Company; (v) certain resolutions of the Board of Directors of the Company; (vi) such records of the Company and such agreements, certificates and receipts of public officials, certificates of officers or other representatives of the Company and others as I have deemed relevant; and (vii) such other documents, instruments, certificates and records as I have deemed necessary or appropriate as a basis for the opinions set forth below.

In all such examinations, I have assumed the genuineness of signatures on original documents and the conformity to such original documents of all copies submitted to me as certified, conformed or photographic copies, and as to certificates of public officials, I have assumed the same to have been properly given and to be accurate.

Based upon the foregoing and subject to the limitations, qualifications and assumptions set forth herein, I am of the opinion that the Shares to be issued under the Plan are duly authorized and, when issued by the Company in accordance with the terms of the Plan, will be validly issued, fully paid and nonassessable.

The opinions expressed herein are limited in all respects to the corporate law of the State of Tennessee, and no opinion is expressed with respect to the laws of any other jurisdiction or any effect which such laws may have on the opinions expressed herein. This opinion is limited to the matters stated herein, and no opinion is implied or may be inferred beyond the matters expressly stated herein.

This opinion is given as of the date hereof, and I assume no obligation to advise you after the date hereof of facts or circumstances that come to my attention or changes in law that occur which could affect the opinions contained herein.

![Graphic](mlr-20250612xex5d1002.jpg)<br>

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---

| | |
|:---|:---|
| ![Graphic](mlr-20250612xex5d1001.jpg) | 8503 Hilltop Drive, Ooltewah, TN<br>423.238.4171 \| millerind.com |

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I hereby consent to the filing of this opinion as an exhibit to the Registration Statement. In giving this consent, I do not thereby admit that I am an "expert" within the meaning of the Securities Act, or other rules and regulations of the Commission promulgated thereunder.

---

| |
|:---|
| Sincerely, |
| /s/ Dustin Carlton |
| Dustin Carlton |
| Associate General Counsel |
| ![Graphic](mlr-20250612xex5d1004.jpg) |

---

![Graphic](mlr-20250612xex5d1002.jpg)<br>

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## Exhibit 23.1

**EXHIBIT 23.1**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of Miller Industries, Inc. of our report dated March 5, 2025 relating to the consolidated financial statements and the effectiveness of internal control over financial reporting of Miller Industries, Inc. and its subsidiaries, appearing in the Annual Report on Form 10-K of Miller Industries, Inc. for the year ended December 31, 2024.

/s/ Elliott Davis, LLC

Chattanooga, Tennessee

June 24, 2025

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## Ex-Filing

**EXHIBIT 107**

**CALCULATION OF FILING FEE TABLES**

**Form S-8**

(Form Type)

**Miller Industries, Inc.**

(Exact Name of Registrant as Specified in its Charter)

<u>Table 1—Newly Registered Securities</u>

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class<br>Title** | **Fee<br>Calculation<br>Rule** | **Amount<br>Registered**<sup>(1)</sup> | **Proposed<br>Maximum<br>Offering Price<br>Per Share**<sup>(2)</sup> | **Proposed Maximum<br>Aggregate<br>Offering Price**<sup>(2)</sup> | **Fee Rate** | **Amount of<br>Registration Fee** |
| Equity | Common stock, par value $0.01 per share | Rule 457(c)<br>and Rule 457(h) | 500000 | $44.09 | $22045000.00 | $0.00015310 | $3375.09 |
| **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** |  | $22045000.00 |  | $3375.09 |
| **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  |  |
| **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** |  |  |  | $3375.09 |

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&nbsp;&nbsp;&nbsp;&nbsp;(1) Represents shares of common stock, par value $0.01 per share (the "Common Stock"), of Miller Industries, Inc., a Tennessee corporation (the "Registrant"), reserved for issuance pursuant to the Miller Industries, Inc. 2025 Stock Incentive Plan. Pursuant to Rule 416 of the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of the Registrant's Common Stock that become issuable under the Miller Industries, Inc. 2025 Stock Incentive Plan by reason of any stock dividend, stock split, or other similar transaction.

&nbsp;&nbsp;&nbsp;&nbsp;(2) Estimated solely for the purpose of calculating the amount of the registration fee in accordance with Rule 457(c) and Rule 457(h) of the Securities Act on the basis of the average of the high and low prices of the Registrant's Common Stock of $44.46 and $43.71, respectively, as reported on the New York Stock Exchange on June 20, 2025, which is a date within five business days prior to the filing of this Registration Statement.

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