-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 U68k7eDaFnEJUpkFMpPzPHoP5IrzCJ/5s8uQMgU3SHd+Kkov8C9ezmh70R734a1X
 wHCueOUFgRh0F1tGOg6ZeQ==

<SEC-DOCUMENT>0001107049-01-500789.txt : 20020413
<SEC-HEADER>0001107049-01-500789.hdr.sgml : 20020413
ACCESSION NUMBER:		0001107049-01-500789
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20011130
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20011214

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/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14124
		FILM NUMBER:		1814129

	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/A
<SEQUENCE>1
<FILENAME>mil8ka.htm
<DESCRIPTION>AMENDMENT TO 8-K - EVENT DATE OF 11/30/01
<TEXT>
<html>

<head>
<meta name="ProgId" content="FrontPage.Editor.Document">
<title>Miller Industries, Inc. 8-K Amendment</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/A</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"><font size="3" face="Times New Roman">Date of Report (Date of
Earliest Event Reported):&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;November 30, 2001</font></p>
<p ALIGN="JUSTIFY">&nbsp;</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>

<font size="3" face="Times New Roman">
<p ALIGN="justify" style="text-indent: 60">This Amendment to Form 8-K amends the
Form 8-K filed by the Registrant on December 6, 2001 to report its change in
certifying accountant, and includes a copy of Arthur Andersen LLP&#146;s letter to
the SEC dated November 30, 2001 as exhibit 16 on this Form 8-K/A.</p>
<p ALIGN="JUSTIFY">&nbsp;<b>ITEM 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;FINANCIAL
STATEMENTS AND EXHIBITS</p>
</b>
<p ALIGN="JUSTIFY">&nbsp;</p>
<table border="0" width="463" cellpadding="5">
  <tr>
    <td width="54" valign="top">
      <p ALIGN="JUSTIFY"><font size="3" face="Times New Roman">(c)
</FONT></td>
    <td width="138">
      <p ALIGN="JUSTIFY"><font size="3" face="Times New Roman">Exhibits
</FONT></p>
      <p ALIGN="JUSTIFY">&nbsp;</td>
  </tr>
  <tr>
    <td width="54">
      <p ALIGN="JUSTIFY"><font size="3" face="Times New Roman">&nbsp;
</FONT></td>
    <td width="138">
      <p ALIGN="JUSTIFY"><font size="3" face="Times New Roman"><u>Number</u>
</FONT></td>
    <td width="251">
      <p ALIGN="JUSTIFY"><font size="3" face="Times New Roman"><u>Description</u>
</FONT></td>
  </tr>
  <tr>
    <td width="54">
      <p ALIGN="JUSTIFY"></td>
    <td width="138">
      <p ALIGN="JUSTIFY"><font size="3" face="Times New Roman">16
</FONT></td>
    <td width="251">
      <p ALIGN="JUSTIFY"><font size="3" face="Times New Roman">&nbsp;Letter from
      Arthur Andersen LLP
</FONT></td>
  </tr>
</table>
<b>
<p ALIGN="center">&nbsp;</p>
<p ALIGN="center">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">J. Vincent Mish</font>
      <hr color="#000000">
<font size="2" face="Times New Roman">By:&nbsp;&nbsp; J. Vincent Mish, Chief
Financial<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Officer</FONT>
    </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 14, 2001&nbsp;&nbsp;&nbsp; </font></p>
</u>



</body>

</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>aaletter.htm
<DESCRIPTION>LETTER FROM ARTHUR ANDERSEN LLP
<TEXT>
<html>

<head>
<meta name="GENERATOR" content="Microsoft FrontPage 4.0">
<meta name="ProgId" content="FrontPage.Editor.Document">
<title>Arthur Andersen LLP Letter</title>
</head>

<body>

<p><font face="Times New Roman" size="2">Office of the Chief Accountant<br>
Securities and Exchange Commission<br>
450 Fifth Street NW<br>
Washington, DC&nbsp; 20549</font></p>
<p><font face="Times New Roman" size="2">November 30, 2001</font></p>
<p><font face="Times New Roman" size="2">Dear Sir/Madam:</font></p>
<p><font face="Times New Roman" size="2">We have read the first and second
paragraphs of Item 4 included in the Form 8-K dated November 30, 2001 of Miller
Industries, Inc. filed with the Securities and Exchange Commission and are in
agreement with the statements contained therein.</font></p>
<p>&nbsp;</p>
<p><font face="Times New Roman" size="2">Very truly yours,</font></p>
<p>&nbsp;</p>
<p><font face="Times New Roman" size="2">/s/ <i><b>Arthur Andersen LLP</b></i></font></p>
<p>&nbsp;</p>
<p><font face="Times New Roman" size="2">Copy to:<br>
Mr. J. Vincent Mish, CFO, Miller Industries, Inc.</font></p>

</body>

</html>

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
