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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000910195-01-500094.txt : 20020412
<SEC-HEADER>0000910195-01-500094.hdr.sgml : 20020412
ACCESSION NUMBER:		0000910195-01-500094
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20011130
ITEM INFORMATION:		Changes in registrant's certifying accountant
FILED AS OF DATE:		20011206

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:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14124
		FILM NUMBER:		1808070

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

	MAIL ADDRESS:	
		STREET 1:		900 CIRCLE 75 PARKWAY
		STREET 2:		SUITE 1250
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30339
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>milnov8k.htm
<DESCRIPTION>MILLER INDUSTRIES, INC. NOVEMBER 2001 FORM 8-K
<TEXT>
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<head>
<meta name="ProgId" content="FrontPage.Editor.Document">
<title>Prepared by Kilpatrick Stockton EDGAR Services/ihj</title>
</head>

<body>

<b>

<p ALIGN="CENTER"><font size="3" face="Times New Roman">SECURITIES AND EXCHANGE
COMMISSION<br>
Washington, D.C. 20549</font></p></b>

      <hr width="25%" color="#000000">
<p ALIGN="CENTER"><font size="3" face="Times New Roman"><b>FORM 8-K</b></font>
</p>
<hr width="25%" color="#000000">

<p ALIGN="CENTER"><font size="3" face="Times New Roman">CURRENT REPORT</font></p>
<p ALIGN="CENTER">


<p ALIGN="CENTER"><font size="3" face="Times New Roman">Pursuant to Section 13
or 15(d) of the<br>
Securities Exchange Act
of 1934</font></p>
<p ALIGN="JUSTIFY">&nbsp;</p>
<p ALIGN="JUSTIFY"><font size="3" face="Times New Roman">Date of Report (Date of
Earliest Event Reported): November 30, 2001</font></p>
      <hr width="45%" color="#000000">
<p ALIGN="CENTER"><b><font size="3" face="Times New Roman">MILLER INDUSTRIES,
      INC.</font></b></p>
      <hr width="45%" color="#000000">
<center>
<font size="2" face="Times New Roman">(Exact name of
Registrant as Specified in its Charter)</font>
<p ALIGN="CENTER">&nbsp;
<table BORDER="0" CELLSPACING="0" CELLPADDING="0" WIDTH="608">
  <tr>
    <td WIDTH="38%" VALIGN="BOTTOM">
      <p ALIGN="CENTER"><font size="3" face="Times New Roman">Tennessee<hr width="90%" color="#000000" size="1">
      </font>

    </td>
    <td WIDTH="4%" VALIGN="BOTTOM">&nbsp;</td>
    <td WIDTH="32%" VALIGN="TOP">
      <p ALIGN="CENTER"><font size="3" face="Times New Roman">001-14124</font>

      <font size="3" face="Times New Roman"><hr width="90%" color="#000000" size="1">
      </font></td>
    <td WIDTH="4%" VALIGN="BOTTOM">&nbsp;</td>
    <td WIDTH="22%" VALIGN="TOP">
      <p ALIGN="CENTER"><font size="3" face="Times New Roman">62-1566286</font>

      <font size="3" face="Times New Roman"><hr width="90%" color="#000000" size="1">
      </font></td>
  </tr>
  <tr>
    <td WIDTH="38%" VALIGN="TOP">
      <p ALIGN="CENTER"><font size="3" face="Times New Roman">(State or other
      Jurisdiction of</font></td>
    <td WIDTH="4%" VALIGN="TOP">&nbsp;</td>
    <td WIDTH="32%" VALIGN="TOP">
      <p ALIGN="CENTER"><font size="3" face="Times New Roman">(Commission File
      Number)</font></td>
    <td WIDTH="4%" VALIGN="TOP">&nbsp;</td>
    <td WIDTH="22%" VALIGN="TOP">
      <p ALIGN="CENTER"><font size="3" face="Times New Roman">(IRS Employer</font></td>
  </tr>
  <tr>
    <td WIDTH="38%" VALIGN="TOP">
      <p ALIGN="CENTER"><font size="3" face="Times New Roman">Incorporation or
      Organization)</font></td>
    <td WIDTH="4%" VALIGN="TOP">&nbsp;</td>
    <td WIDTH="32%" VALIGN="TOP">&nbsp;</td>
    <td WIDTH="4%" VALIGN="TOP">&nbsp;</td>
    <td WIDTH="22%" VALIGN="TOP">
      <p ALIGN="CENTER"><font size="3" face="Times New Roman">Identification
      No.)</font></td>
  </tr>
</table>
<p ALIGN="JUSTIFY">&nbsp;</p>
</center>
<table border="0" width="684" cellspacing="0" cellpadding="0">
  <tr>
    <td align="center" width="354">
      <p align="left"><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      8503 Hilltop Drive<br>
      &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Suite 100<br>
      &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Ooltewah, TN&nbsp;</font>

      <font size="3" face="Times New Roman">
<center>
<hr width="90%" color="#000000" size="1">
      </font></center></td>
    <td align="center" width="174"></td>
    <td align="center" width="150"><font size="3" face="Times New Roman"><br>
      <br>
 37363</font>

      <font size="3" face="Times New Roman"><hr width="90%" color="#000000" size="1">
      </font></td>
  </tr>
  <tr>
    <td width="354">
<p ALIGN="center"><font size="3" face="Times New Roman">(Address of principal
executive offices)</font></p>
    </td>
    <td width="174">
    </td>
    <td width="150">
<p ALIGN="center"><font size="3" face="Times New Roman">(Zip Code)</font></p>
    </td>
  </tr>
</table>
<p ALIGN="JUSTIFY">&nbsp;</p>
<p ALIGN="CENTER"><font size="3" face="Times New Roman">Registrant's telephone
number, including area code: (423) 238-4171</font></p>
<p ALIGN="CENTER">&nbsp;
  <div align="center">
    <center>
<table BORDER="0" CELLSPACING="0" CELLPADDING="0" WIDTH="424">
  <tr>
    <td VALIGN="TOP">
      <p ALIGN="CENTER"><font size="3" face="Times New Roman">Not Applicable</font>

      <font size="3" face="Times New Roman"><hr color="#000000" size="1">
      </font></td>
  </tr>
  <tr>
    <td VALIGN="TOP">
      <p ALIGN="center"><font size="3" face="Times New Roman">(Former name or
      former address, if changed since last report)</font></td>
  </tr>
</table>
    </center>
    </div>
<p ALIGN="JUSTIFY">&nbsp;</p>
<p ALIGN="JUSTIFY">&nbsp;</p>
<hr size="3" color="#000080">
<DIV STYLE="page-break-before: always">&nbsp;</DIV>

<p ALIGN="JUSTIFY">&nbsp;</p>
<p ALIGN="JUSTIFY"><font size="3" face="Times New Roman"><b>ITEM
4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CHANGES IN
REGISTRANT&#146;S CERTIFYING ACCOUNTANT</b></p>

<p ALIGN="justify" style="text-indent: 65">The registrant has engaged
PricewaterhouseCoopers LLP as its principal accountants and has dismissed its
former principal accountants, Arthur Andersen LLP, effective November 30, 2001.
The decision to change accountants was approved by the Audit Committee of the
registrant on November 30, 2001. Neither of the reports of the former principal
accountants on the financial statements of the registrant for the past two
fiscal years contained an adverse opinion or disclaimer of opinion, nor was
either qualified or modified as to uncertainty, audit scope, or accounting
principle.</p>
<p ALIGN="justify" style="text-indent: 65">In connection with its audits for the
two most recent fiscal years of the registrant and the subsequent interim period
through November 30, 2001, there were no disagreements with the former
accountants on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if
not resolved to the satisfaction of the former accountants, would have caused
them to make reference to the subject matter of the disagreements in their
reports for such fiscal years.</p>
<p ALIGN="justify" style="text-indent: 65">During the registrant's two most
recent fiscal years and the subsequent interim period through November 30, 2001,
the registrant has not consulted PricewaterhouseCoopers LLP regarding any matter
requiring disclosure under Regulation S-K, Item 304(a)(2). The registrant has
provided Arthur Andersen LLP with a copy of this disclosure and has requested
that Arthur Andersen LLP furnish it with a letter addressed to the SEC stating
whether it agrees with the above statements.&nbsp;</p>
<b>
<p ALIGN="LEFT">SIGNATURES</p>
</b>
<p ALIGN="justify" style="text-indent: 65">Pursuant to the requirements of the
Securities and Exchange Act of 1934, the Registrant has duly caused this Report
to be signed on its behalf by the undersigned hereunto duly authorized.</p>
</FONT><center>
<table border="0" width="648" cellspacing="1" cellpadding="0">
  <tr>
    <td width="278">
    </td>
    <td width="297">
<p ALIGN="JUSTIFY"><font size="3" face="Times New Roman"><b>MILLER INDUSTRIES, INC.</b></font></p>
<p ALIGN="JUSTIFY">&nbsp;</p>
<p ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="3" face="Times New Roman">/s/</FONT> <font face="Lucida Handwriting" color="#800000"> Frank Madonia</font>
      <hr color="#000000">
<font size="2" face="Times New Roman">By:&nbsp;&nbsp; Frank Madonia,
Executive Vice&nbsp;<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; President</FONT></P>
    </td>
  </tr>
</table>
<p ALIGN="JUSTIFY"><font size="3" face="Times New Roman">Date:</font><u><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;
December 6, 2001&nbsp;&nbsp;&nbsp; </font></p>
</u>



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