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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 kJUNBKPi+Yzw/b5WHUXlFQ==

<SEC-DOCUMENT>0000910195-97-000299.txt : 19971022
<SEC-HEADER>0000910195-97-000299.hdr.sgml : 19971022
ACCESSION NUMBER:		0000910195-97-000299
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19971021
SROS:			NYSE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MILLER INDUSTRIES INC /TN/
		CENTRAL INDEX KEY:			0000924822
		STANDARD INDUSTRIAL CLASSIFICATION:	TRUCK & BUS BODIES [3713]
		IRS NUMBER:				621566286
		STATE OF INCORPORATION:			TN
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		424B3
		SEC ACT:		
		SEC FILE NUMBER:	333-34641
		FILM NUMBER:		97698623

	BUSINESS ADDRESS:	
		STREET 1:		8503 HILLTOP DRIVE
		STREET 2:		SUITE 100
		CITY:			OOLTEWAH
		STATE:			TN
		ZIP:			37363
		BUSINESS PHONE:		423-238-4171

	MAIL ADDRESS:	
		STREET 1:		900 CIRCLE 75 PARKWAY
		STREET 2:		SUITE 1250
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30339
</SEC-HEADER>
<DOCUMENT>
<TYPE>424B3
<SEQUENCE>1
<DESCRIPTION>SUPPLEMENT TO PROSPECTUS
<TEXT>




                                                      Rule 424(b)(3)
                                                  File No. 333-34641




PROSPECTUS SUPPLEMENT NO. 1 DATED OCTOBER 20,1997
(TO PROSPECTUS DATED SEPTEMBER 29, 1997)


                          5,000,000 Shares

                       MILLER INDUSTRIES, INC.
                            Common Stock

     This Prospectus Supplement is part of the Prospectus dated
September 29, 1997 and should be read in conjunction therewith.

     Subsequent to September 29, 1997, the Company has acquired 5
towing service companies in separate transactions, none of which
were individually material to the financial results of the Company. 
The Company issued an aggregate of approximately 103,000 shares of
Common Stock and paid approximately $100,000 of cash in such
transactions which have been accounted for under the purchase method
of accounting, and issued an aggregate of approximately 229,000
shares of Common Stock in such transactions which have been
accounted for under the pooling-of-interests method of accounting.  

     At October 17, 1997, the Company had entered into letters of
intent to acquire 17 additional towing service companies in
transactions expected to close over the following twelve weeks.
These transactions are subject to customary conditions, including
completion of due diligence investigations and execution of
definitive acquisition agreements, among others. The Company intends
to continue to aggressively pursue additional purchases of towing
service companies.  


                           _______________


     The date of this Prospectus Supplement is October 20, 1997.

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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