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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000910195-97-000309.txt : 19971114
<SEC-HEADER>0000910195-97-000309.hdr.sgml : 19971114
ACCESSION NUMBER:		0000910195-97-000309
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19971112
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:		97713153

	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. 2 DATED NOVEMBER 10,1997
(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
11 towing service companies in separate transactions, none of
which were individually material to the financial results of the
Company and, in the aggregate, do not have such a material effect
as set forth in Rule 3-05 under Regulation S-X promulgated by the
Securities and Exchange Commission.  The Company issued an
aggregate of approximately 516,000 shares of Common Stock and
paid approximately $2,667,000 of cash in such transactions which
have been accounted for under the purchase method of accounting,
and issued an aggregate of approximately 393,000 shares of Common
Stock in such transactions which have been accounted for under
the pooling-of-interests method of accounting.  

     At November 10, 1997, the Company had entered into letters
of intent to acquire 17 additional towing service companies. 
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.  

     On November 10, 1997, the Company issued a press release
announcing that Jeffrey I. Badgley will assume the position of
the Company's sole Chief Executive Officer.  Mr. Badgley has
served in increasingly more significant senior level positions
including President, Chief Operating Officer and most recently
Co-CEO, sharing responsibilities with William G. Miller, Chairman
and Co-CEO.  As part of this transition, Mr. Miller will
relinquish the Co-CEO title but will continue to serve as
Chairman of the Board and maintain responsibility for the long-
range strategy of the Company as well as corporate governance
issues.


                         _______________


   The date of this Prospectus Supplement is November 10, 1997.

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