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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001107049-03-000490.txt : 20031010
<SEC-HEADER>0001107049-03-000490.hdr.sgml : 20031010
<ACCEPTANCE-DATETIME>20031010171516
ACCESSION NUMBER:		0001107049-03-000490
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20031003
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20031010

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:		03937591

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>miller1003_8k.htm
<DESCRIPTION>CURRENT REPORT ON FORM 8-K
<TEXT>
<html>
<head>
<title>Current Report on Form 8-K</title>
</head>
<body>
<p align="center">SECURITIES AND EXCHANGE COMMISSION<br>
Washington, D.C.&nbsp; 20549</p>

  <center>

<table border="1" cellspacing="0" cellpadding="0" style="border-collapse: collapse; border-left-width: 0; border-right-width: 0" bordercolor="#111111">
<tr>
<td valign="top" style="border-left-style: none; border-left-width: medium; border-right-style: none; border-right-width: medium; border-top-style: solid; border-top-width: 1; border-bottom-style: solid; border-bottom-width: 1">
<p align="center" style="margin-top: 10; margin-bottom: 10"><b>FORM 8-K</b></p>
</td>
</tr>
</table>

  </center>

<p align="center">CURRENT REPORT</p>

<p align="center">Pursuant to Section 13 or 15(d) of the<br>
Securities Exchange Act of 1934</p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="436">
<tr>
<td valign="top" width="326">
<p>Date of Report (Date of earliest event reported)</p>
</td>
<td valign="top" width="110">
<p align="center"><b>October 3, 2003</b></p>
</td>
</tr>

<tr>
<td valign="top" width="326">&nbsp;</td>
<td valign="top" width="110">&nbsp;</td>
</tr>
</table>
</div>

<p>&nbsp;</p>

<div align="center">
  <center>

<table border="1" cellspacing="0" cellpadding="0" style="border-collapse: collapse; border-left-width: 0; border-right-width: 0" bordercolor="#111111">
<tr>
<td valign="top" style="border-left-style: none; border-left-width: medium; border-right-style: none; border-right-width: medium; border-top-style: solid; border-top-width: 1; border-bottom-style: solid; border-bottom-width: 1">
<p align="center"><b>MILLER INDUSTRIES, INC.</b></p>
</td>
</tr>
</table>

  </center>
</div>
<table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%">
  <tr>
    <td>

<p align="center">(Exact name of Registrant as Specified in its Charter)</p>

    </td>
  </tr>
</table>

<p></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="537" style="border-collapse: collapse" bordercolor="#111111">
<tr>
<td valign="top" width="184" style="border-bottom-style: solid; border-bottom-width: 1">
<p align="center"><b>Tennessee</b></p>
</td>
<td valign="top" width="30"><b>&nbsp;</b></td>
<td valign="top" width="167" style="border-bottom-style: solid; border-bottom-width: 1">
<p align="center"><b>001-14124</b></p>
</td>
<td valign="top" width="16"><b>&nbsp;</b></td>
<td valign="top" width="140" style="border-bottom-style: solid; border-bottom-width: 1">
<p align="center"><b>62-1566286</b></p>
</td>
</tr>

<tr>
<td valign="top" width="184" style="border-top-style: solid; border-top-width: 1">
<p align="center">(State or other Jurisdiction of</p>
</td>
<td valign="top" width="30">&nbsp;</td>
<td valign="top" width="167" style="border-top-style: solid; border-top-width: 1">
<p align="center">(Commission File Number)</p>
</td>
<td valign="top" width="16">&nbsp;</td>
<td valign="top" width="140" style="border-top-style: solid; border-top-width: 1">
<p align="center">(IRS Employer</p>
</td>
</tr>

<tr>
<td valign="top" width="184">
<p align="center">Incorporation or Organization)</p>
</td>
<td valign="top" width="30">&nbsp;</td>
<td valign="top" width="167">&nbsp;</td>
<td valign="top" width="16">&nbsp;</td>
<td valign="top" width="140">
<p align="center">Identification No.)</p>
</td>
</tr>
</table>
</div>

<p></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" style="border-collapse: collapse" bordercolor="#111111">
<tr>
<td valign="top" style="border-bottom-style: solid; border-bottom-width: 1">
<p><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8503 Hilltop Drive<br />
 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Suite 100<br />
 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ooltewah, TN</b></p>
</td>
<td valign="top">
<p align="center"><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</b></p>
</td>
<td valign="top" style="border-bottom-style: solid; border-bottom-width: 1">
<p align="center"><b><br />
<br />
 37363</b></p>
</td>
</tr>

<tr>
<td valign="top" style="border-top-style: solid; border-top-width: 1">
<p>(Address of principal executive offices)</p>
</td>
<td valign="top"></td>
<td valign="top" style="border-top-style: solid; border-top-width: 1">
<p align="center">(Zip Code)</p>
</td>
</tr>
</table>
</div>

<p></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="492">
<tr>
<td valign="top" width="352">
<p>Registrant's telephone number, including area code</p>
</td>
<td valign="top" width="140">
<p align="center"><b>(423) 238-4171</b></p>
</td>
</tr>

</table>
</div>

<p></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" style="border-collapse: collapse" bordercolor="#111111">

<tr>
<td valign="top" style="border-bottom-style: solid; border-bottom-width: 1">
<p align="center">Not Applicable</p>
</td>
</tr>

<tr>
<td valign="top" style="border-top-style: solid; border-top-width: 1">
<p align="center">(Former name or former address if changed since last report)</p>
</td>
</tr>
</table>
</div>

<p>&nbsp;</p>

<p>&nbsp;</p>

<font size="2" face="Times New Roman"><hr size="1" color="#000080" STYLE="page-break-after: always"></font>
&nbsp;<p><b>ITEM 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CHANGES IN REGISTRANT&rsquo;S CERTIFYING
ACCOUNTANT</b></p>

<p><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On October 9, 2003 the
registrant engaged Joseph Decosimo and Company, LLP to be its principal accountants.&nbsp; The decision to engage Joseph Decosimo
and Company, LLP was made upon the recommendation of the registrant&rsquo;s Audit Committee and the approval of its  Board of
Directors.&nbsp; During the registrant's two most recent fiscal years and the subsequent interim period through October 9, 2003,
the registrant has not consulted Joseph Decosimo and Company, LLP regarding any matter requiring disclosure under Regulation S-K,
Item 304(a)(2)(i) and (ii).</font></p>

<p><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The registrant&rsquo;s former principal accountants, PricewaterhouseCoopers LLP (the
&ldquo;former principal accountants&rdquo;), resigned effective October 3, 2003.&nbsp; The report of PricewaterhouseCoopers for the
year ended December 31, 2002 included an explanatory paragraph.&nbsp; This explanatory paragraph was included as a result of the
registrant being in default of certain covenants under its senior and subordinated credit facility agreements, and because its
subordinated credit facility matured on July 23, 2003.&nbsp; The senior and subordinated credit facility agreements contain certain
cross-default provisions and provide for the acceleration of amounts due as well as other remedies in the event of default.&nbsp;
The report of PricewaterhouseCoopers indicated that these circumstances raise substantial doubt about the registrant&rsquo;s
ability to continue as a going concern.</font></p>

<p><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The report of
PricewaterhouseCoopers LLP for the period ending December 31, 2001 included a separate paragraph regarding the registrant&rsquo;s
default under certain credit agreements and related waivers.</font></p>

<p><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Except as described in
the two preceding paragraphs, 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.</font></p>

<p><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; In connection with its
audits for the two most recent fiscal years of the registrant and through October 3, 2003, there were no disagreements with the
former principal 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 principal accountants, would have caused them
to make reference to the subject matter of the disagreements in their reports on the financial statements for such fiscal
years.</font></p>

<p><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The registrant has
provided PricewaterhouseCoopers LLP with a copy of this disclosure and PricewaterhouseCoopers LLP has furnished the registrant with
a letter addressed to the SEC stating that it agrees with the above statements relating to it, which letter is filed herewith as
Exhibit 16.&nbsp;</font></p>

<p><b>ITEM 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;FINANCIAL STATEMENTS AND EXHIBITS</b></p>

<table border="0" cellspacing="0" cellpadding="5" width="596" style="border-collapse: collapse" bordercolor="#111111">
<tr>
<td valign="top" width="62">
<p align="right">(c)</p>
</td>
<td valign="top" width="38">
<p>&nbsp;</p>
</td>
<td valign="top" width="72">
<p>Exhibits</p>
</td>
<td valign="top" width="80">
<p align="left">&nbsp;</td>
<td valign="top" width="344">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top" width="62">
<p>&nbsp;</p>
</td>
<td valign="top" width="38">
<p>&nbsp;</p>
</td>
<td valign="top" width="72">
<p align="center"><u>Number</u></p>
</td>
<td valign="top" width="80">
<p>&nbsp;</p>
</td>
<td valign="top" width="344">
<p><u>Description</u></p>
</td>
</tr>

<tr>
<td valign="top" width="62">
<p>&nbsp;</p>
</td>
<td valign="top" width="38">
<p>&nbsp;</p>
</td>
<td valign="top" width="72">
<p align="center">16</p>
</td>
<td valign="top" width="80">
<p>&nbsp;</p>
</td>
<td valign="top" width="344">
<p>Letter from PricewaterhouseCoopers LLP</p>
</td>
</tr>
</table>

<p>&nbsp;</p>

<p>&nbsp;</p>

<font size="2" face="Times New Roman"><hr size="1" color="#000080" STYLE="page-break-after: always"></font>

<p align="center"><b>SIGNATURES</b></p>

<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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>

<p></p>

<table border="0" cellspacing="0" cellpadding="0" width="660">
<tr>
<td valign="top" width="321">
<p align="left">
&nbsp;&nbsp;</p>
</td>
<td valign="top" width="339">
<p><b>MILLER INDUSTRIES, INC.</b></p>

<p><b>&nbsp;</b></p>

<p><b>&nbsp;</b></p>

<p><b><u>&nbsp; /<i>s/ Frank Madonia&nbsp;&nbsp;&nbsp;</i>&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br />
</u></b> By:&nbsp;&nbsp;Frank Madonia, Executive Vice President</p>
</td>
</tr>

<tr>
<td valign="top" width="321">
<p>Date:<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;October&nbsp;10, 2003&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
<td valign="top" width="339">
<p>&nbsp;</p>
</td>
</tr>
</table>

<p></p>

<font size="2" face="Times New Roman"><hr size="1" color="#000080" STYLE="page-break-after: always"></font>
&nbsp;<p align="center"><b><u>EXHIBIT INDEX</u></b></p>

<p align="center"></p>

<table border="0" cellspacing="0" cellpadding="0" width="541">
<tr>
<td valign="top" width="98">
<p align="center">16</p>
</td>
<td valign="top" width="452">
<p align="center">Letter from PricewaterhouseCoopers LLP</p>
</td>
</tr>
</table>

</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>ex16letter.htm
<DESCRIPTION>LETTER FROM PRICEWATERHOUSECOOPERS LLP
<TEXT>
<html>
<head>
<title>Letter from Accountant</title>
</head>
<body>
<table border="0" cellspacing="1" style="border-collapse: collapse" bordercolor="#111111" width="100%">
  <tr>
    <td width="72%" style="border-right-style: solid; border-right-width: 1; border-top-style: solid; border-top-width: 1">&nbsp;</td>
    <td width="28%" style="border-left-style: solid; border-left-width: 1; border-top-style: solid; border-top-width: 1">
    <p style="margin-left: 10"><b></b><font size="2"><b>PricewaterhouseCoopers
    LLP</b><br>
    10 Tenth Street, Northwest<br>
    Suite 1400<br>
    Atlanta, GA&nbsp; 30309-3851<br>
    Telephone (678) 419 1000<br>
    Facsimile (678) 419 1249</font></td>
  </tr>
</table>
<p>&nbsp;</p>

<p><font size="3" face="Times New Roman">October 10, 2003</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face="Times New Roman">Securities and Exchange Commission<br>
450 Fifth Street, N.W.<br>
Washington, D.C. 20549</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face="Times New Roman">Commissioners:</font></p>

<p><font size="3" face="Times New Roman">We have read the statements made by Miller Industries, Inc. (copy attached), which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated
October 3, 2003.&nbsp; We agree with the statements concerning our Firm in such Form 8-K.</font></p>

<p><font size="3" face="Times New Roman">Very truly yours,</font></p>

<p>&nbsp;</p>

<p><font face="Times New Roman">/s/ </font><i><b><font size="3" face="Times New Roman">PricewaterhouseCoopers LLP</font></b></i></p>

<p><font size="3" face="Times New Roman">PricewaterhouseCoopers LLP</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face="Times New Roman"></font></p>
</body>
</html>

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