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<SEC-DOCUMENT>0001107049-04-000084.txt : 20040126
<SEC-HEADER>0001107049-04-000084.hdr.sgml : 20040126
<ACCEPTANCE-DATETIME>20040126103834
ACCESSION NUMBER:		0001107049-04-000084
CONFORMED SUBMISSION TYPE:	10-Q/A
PUBLIC DOCUMENT COUNT:		7
CONFORMED PERIOD OF REPORT:	20030930
FILED AS OF DATE:		20040126

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:		10-Q/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14124
		FILM NUMBER:		04542416

	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>10-Q/A
<SEQUENCE>1
<FILENAME>millersept30_10qa.htm
<DESCRIPTION>09-30-2003 10-Q AMENDMENT
<TEXT>
<html>
<head>

<title>Miller Industries, Inc., Form 10-Q/A</title>
</head>
<body link="blue" vlink="purple">

<p align="center"><b><font size="3" face="Times New Roman">SECURITIES AND EXCHANGE COMMISSION<br />
WASHINGTON, DC 20549</font></b></p>

<p align="center"><b><font size="4" face="Times New Roman">FORM 10-Q/A<br>
</font><font size="3" face="Times New Roman">Amendment No. 1</font></b></p>

<p align="center"><font size="3" face="Times New Roman">QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)<br />
OF THE SECURITIES EXCHANGE ACT OF 1934<br />
For the quarterly period ended September 30, 2003<br />
Commission File No. 0-24298</font></p>

<p align="center"><b><font size="6" face="Times New Roman">MILLER INDUSTRIES, INC.<br />
</font></b><font size="3">(Exact name of registrant as specified in its charter)</font></p>

<p align="center"><font size="2" face="Times New Roman">&nbsp;</font></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="532">
<tr>
<td valign="top" width="261">
<p align="center"><b><font size="3" face="Times New Roman">Tennessee</font></b></p>
</td>
<td valign="top" width="271">
<p align="center"><b><font size="3" face="Times New Roman">62-1566286</font></b></p>
</td>
</tr>

<tr>
<td valign="top" width="261">
<p align="center"><font size="3" face="Times New Roman">(State or other jurisdiction of</font></p>
</td>
<td valign="top" width="271">
<p align="center"><font size="3" face="Times New Roman">(I.R.S. Employer Identification No.)</font></p>
</td>
</tr>

<tr>
<td valign="top" width="261">
<p align="center"><font size="3" face="Times New Roman">incorporation or organization)</font></p>
</td>
<td valign="top" width="271">
<p align="center"><font size="3" face="Times New Roman">&nbsp;</font></p>
</td>
</tr>

</table>
</div>

<p><b><font size="3" face="Times New Roman">&nbsp;</font></b></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="510">
<tr>
<td valign="top" width="404">
<p align="center"><b><font size="3" face="Times New Roman">8503 Hilltop Drive</font></b></p>
</td>
<td valign="top" width="106">
<p align="center"><b><font size="3" face="Times New Roman">&nbsp; </font></b></p>
</td>
</tr>

<tr>
<td valign="top" width="404">
<p align="center"><b><font size="3" face="Times New Roman">Ooltewah, Tennessee</font></b></p>
</td>
<td valign="top" width="106">
<p align="center"><b><font size="3" face="Times New Roman">37363</font></b></p>
</td>
</tr>

<tr>
<td valign="top" width="404">
<p align="center"><font size="3" face="Times New Roman">(Address of principal executive offices)</font></p>
</td>
<td valign="top" width="106">
<p align="center"><font size="3" face="Times New Roman">(Zip Code)</font></p>
</td>
</tr>
</table>
</div>

<p><font size="2" face="Times New Roman">&nbsp;</font></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top">
<p align="center"><b><font size="3" face="Times New Roman">(423) 238-4171</font></b></p>
</td>
</tr>

<tr height="1">
<td height="1" valign="top" bgcolor="black"></td>
</tr>

<tr height="23">
<td height="23" valign="top">
<p align="center"><i><font size="3" face="Times New Roman">(Registrant's telephone number, including area code)</font></i></p>
</td>
</tr>
</table>
</div>

<p><font size="2" face="Times New Roman">&nbsp;</font></p>

<p><font size="2" face="Times New Roman">Indicate by check mark whether the registrant (1) has filed all reports required to be
filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that
the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90
days.</font></p>

<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top">
<p align="center"><font size="2" face="Times New
Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p align="right"><font size="2" face="Times New Roman">[X]</font></p>
</td>
<td>
<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yes</font></p>
</td>
<td>
<p align="center"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td>
<p align="right"><font size="2" face="Times New Roman">[&nbsp;&nbsp;]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td>
<p><font size="2" face="Times New Roman">No</font></p>
</td>
</tr>
</table>

<p><b><font size="2" face="Times New Roman">(if applicable)<br>
</font></b><font size="2" face="Times New Roman">Indicate by check mark whether the registrant is an accelerated filer (as defined in Rule
12b-2 of the Exchange Act).</font></p>

<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top">
<p align="center"><font size="2" face="Times New
Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p align="right"><font size="2" face="Times New Roman">[&nbsp;&nbsp;]</font></p>
</td>
<td>
<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yes</font></p>
</td>
<td>
<p align="center"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td>
<p align="right"><font size="2" face="Times New Roman">[X]</font></p>
</td>
<td>
<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No</font></p>
</td>
</tr>
</table>

<p><font size="2" face="Times New Roman">&nbsp;The number of shares outstanding of the registrant's Common Stock, $.01 par value, as of
October&nbsp;31, 2003 was 9,341,436.</font></p>

<p><font size="2" face="Times New Roman">&nbsp;</font></p>

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


<p align="center"><b><font size="2" face="Times New Roman">EXPLANATORY STATEMENT</font></b></p>

<p><font size="2" face="Times New Roman">Miller Industries, Inc. (the &ldquo;Company&rdquo;) is filing this Amendment to its
Quarterly Report on Form 10-Q for the Quarterly Period Ended September 30, 2003 to conform Part I, Item 2 to comparable discussion
contained in the Company&rsquo;s Definitive Proxy Statement filed with the Commission on January
23, 2004.&nbsp; All modifications
appear in bolded, italicized and bracketed text.</font></p>

<h1 align="center"><b><font size="2" face="Times New Roman">INDEX</font></b></h1>

<p><font size="2" face="Times New Roman"></font></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="670">
<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td colspan="2" valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><b><font size="2" face="Times New Roman">PART I.</font></b></p>
</td>
<td colspan="3" valign="top">
<p><b><font size="2" face="Times New Roman">FINANCIAL INFORMATION</font></b></p>
</td>
<td valign="top">
<p align="center"><u><font size="2" face="Times New Roman">Page Number</font></u></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td colspan="2" valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">Item 2.</font></p>
</td>
<td colspan="2" valign="top">
<p><font size="2" face="Times New Roman"><a href="#mda">Management's Discussion and Analysis of Financial Condition<br />
 and Results of Operations</a></font></p>
</td>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman"><br />
 3</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td colspan="2" valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><b><font size="2" face="Times New Roman">PART II.</font></b></p>
</td>
<td colspan="3" valign="top">
<p><b><font size="2" face="Times New Roman Bold"><a href="#otherinformation"><font color="black">OTHER
INFORMATION</font></a></font></b></p>
</td>
<td valign="top">
<p align="center"><b><font size="2" face="Times New Roman">&nbsp;</font></b></p>
</td>
</tr>

<tr>
<td valign="top">
<p><b><font size="2" face="Times New Roman">&nbsp;</font></b></p>
</td>
<td valign="top"></td>
<td colspan="2" valign="top"></td>
<td valign="top">
<p align="center"><b><font size="2" face="Times New Roman">&nbsp;</font></b></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">Item 6.</font></p>
</td>
<td colspan="2" valign="top">
<p><font size="2" face="Times New Roman"><a href="#Exhibits">Exhibits and Reports on Form 8-K</a></font></p>
</td>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">11</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td colspan="2" valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><b><font size="2" face="Times New Roman">SIGNATURES</font></b></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td colspan="2" valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">12</font></p>
</td>
</tr>
</table>
</div>

<p>&nbsp;</p>

<p>&nbsp;</p>

<p><font face="Times New Roman" size="2">&nbsp;</font></p>

<p><font face="Times New Roman" size="2">&nbsp;</font></p>

<p><font face="Times New Roman" size="2">&nbsp;</font></p>

<p><font face="Times New Roman" size="2">&nbsp;</font></p>

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

<p align="center"><b><font face="Times New Roman">PART I.&nbsp;&nbsp;</font></b> <b>FINANCIAL INFORMATION</b></p>

<p><b><font size="2" face="Times New Roman">Item 2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<a name=
"mda">Management's</a> Discussion and Analysis of Financial Condition<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;and Results of
Operations</font></b></p>

<p><b><i><font size="2" face="Times New Roman">Recent Developments</font></i></b></p>

<p><i><font size="2" face="Times New Roman">Going Concern</font></i></p>

<p><font size="2" face="Times New Roman">The Company&rsquo;s financial statements have been prepared on a going concern basis,
which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of
business.&nbsp; Subsequent to December 31, 2002, the Company was in default of certain covenants under its Senior and Junior Credit
Facility Agreements, and its Junior Credit Facility matured on July 23, 2003.&nbsp; The Senior and Junior Credit Facility
Agreements contain certain cross-default provisions and provide for acceleration of amounts due as well as other remedies in the
event of default.&nbsp; These circumstances raise substantial doubt about the Company&rsquo;s ability to continue as a going
concern without refinancing such credit facilities.</font></p>

<p><i><font size="2" face="Times New Roman">New York Stock Exchange Listing Standards</font></i></p>

<p><font size="2" face="Times New Roman">The Company received notification from the New York Stock Exchange (&ldquo;NYSE&rdquo;) on
June 26, 2003 that, based on market information and information in the Company&rsquo;s recent public filings, it is not in
compliance with the NYSE&rsquo;s continued listing standards.&nbsp; The NYSE requires shareholders&rsquo; equity of not less than
$50.0 million and a 30-day average market capitalization of $50.0 million.&nbsp; The Company&rsquo;s shareholders&rsquo; equity was
$40.7 million, as of June&nbsp;30, 2003 and was $33.4 as of September 30, 2003.&nbsp; As of October 31, 2003, the Company had a
30-day average market capitalization of $44.1 million.</font></p>

<p><font size="2" face="Times New Roman">The Company has compiled a three-pronged plan for regaining compliance with the continued
listing standards.&nbsp; The Company&rsquo;s plan is to restructure the Company&rsquo;s bank facilities and rationalize the timing
of the Company&rsquo;s debt service, dispose of the Company&rsquo;s remaining RoadOne and distributor operations within the time
period specified and focus all of the Company&rsquo;s resources, manpower as well as financial, on returning the manufacturing
operations to their historically profitable levels.&nbsp; In September 2003, the Company was notified that the NYSE accepted its
plan to regain compliance with the NYSE's continued listing standards related to shareholders' equity and market capitalization
within an eighteen month timeframe.&nbsp; During this timeframe, the Company will be subject to quarterly monitoring for compliance
by the NYSE.</font></p>

<p><i><font size="2" face="Times New Roman">Discontinued Operations</font></i></p>

<p><font size="2" face="Times New Roman">During the year ended December 31, 2002, the Company's management and its board of
directors made the decision to divest of its remaining towing services segment, as well as the operations of the distribution group
of the towing and recovery equipment segment. In accordance with SFAS No. 144, "Accounting for the Impairment or Disposal of
Long-Lived Assets", the assets for the towing services segment and the distribution group are considered a "disposal group" and the
assets are no longer being depreciated. All assets and liabilities and results of operations associated with these assets have been
separately presented in the accompanying financial statements. The statements of operations and related financial statement
disclosures for all prior years have been restated to present the towing services segment and the distribution group as
discontinued operations separate from continuing operations. The analyses contained herein are of continuing operations, as
restated, unless otherwise noted.</font></p>

<p><b><i><font size="2" face="Times New Roman">[Critical Accounting Policies</font></i></b></p>

<p><b><i><font size="2" face="Times New Roman">The consolidated financial statements are prepared in accordance with accounting
principles generally accepted in the United States of America, which require the Company to make estimates.&nbsp; Certain
accounting policies are deemed &ldquo;critical,&rdquo; as they require management&rsquo;s highest degree of judgment, estimates and
assumptions.&nbsp; A discussion of critical accounting policies, the judgments and uncertainties affecting their application and
the likelihood that materially different amounts would be reported under different conditions or using different assumptions
follows:</font></i></b></p>

<p align="center"><font face="Times New Roman" size="2">3<hr size="1" color="#000080" STYLE="page-break-after: always">
</font>

<p><b><i><font size="2" face="Times New Roman">Accounts receivable.&nbsp; The Company extends credit to customers in the normal
course of business.&nbsp; Collections from customers are continuously monitored and an allowance for doubtful accounts is
maintained based on historical experience and any specific customer collection issues.&nbsp; While such bad debt expenses have
historically been within expectations and the allowance established, there can be no assurance that the Company will continue to
experience the same credit loss rates as in the past.&nbsp;</font></i></b></p>

<p><b><i><font size="2" face="Times New Roman">Valuation of long-lived assets and goodwill.&nbsp; Long-lived assets and goodwill
are reviewed for impairment whenever events or circumstances indicate that the carrying amount of these assets may not be fully
recoverable.&nbsp; When a determination has been made that the carrying amount of long-lived assets and goodwill may not be fully
recovered, the amount of impairment is measured by comparing an asset&rsquo;s estimated fair value to its carrying value.&nbsp; The
determination of fair value is based on projected future cash flows discounted at a rate determined by management, or if available
independent appraisals or sales price negotiations.&nbsp; The estimation of fair value includes significant judgment regarding
assumptions of revenue, operating costs, interest rates, property and equipment additions; and industry competition and general
economic and business conditions among other factors.&nbsp; Management believes that these estimates are reasonable; however,
changes in any of these factors could affect these evaluations.</font></i></b></p>

<p><b><i><font size="2" face="Times New Roman">Upon adoption of Financial Accounting Standard No. 142, Goodwill and Other
Intangible Assets on January 1, 2002, the Company ceased to amortize goodwill.&nbsp; In lieu of amortization, the Company is
required to perform an initial impairment review of goodwill in 2002 and an annual impairment review thereafter.&nbsp; For further
detail of the Company&rsquo;s impairment review and related write downs, See Note 7 to the Consolidated Financial
Statements.</font></i></b></p>

<p><b><i><font size="2" face="Times New Roman">Warranty Reserves. The Company estimates expense for product warranty claims at the
time products are sold.&nbsp; These estimates are established using historical information about the nature, frequency, and average
cost of warranty claims.&nbsp; Management reviews trends of warranty claims and takes actions to improve product quality and
minimize warranty claims.&nbsp; Management believes the warranty reserve is adequate; however; actual claims incurred could differ
from the original estimates, requiring adjustments to the accrual.</font></i></b></p>

<p><b><i><font size="2" face="Times New Roman">Income taxes.&nbsp; The Company recognizes deferred tax assets and liabilities based
on differences between the financial statement carrying amounts and the tax bases of assets and liabilities.&nbsp; The Company
considers the need to record a valuation allowance to reduce deferred tax assets to the amount that is more likely than not to be
realized.&nbsp; The Company considers tax loss carrybacks, reversal of deferred tax liabilities, tax planning and estimates of
future taxable income in assessing the need for a valuation allowance.&nbsp; The Company established a deferred tax valuation
allowance of $18.0 million as of December 31, 2002.&nbsp; The allowance reflects the Company&rsquo;s recognition that continuing
losses from operations and certain liquidity matters associated with the Company&rsquo;s credit facility indicate that it is more
likely than not that certain future tax benefits will not be realized through future taxable income.&nbsp; At December 31, 2002,
the Company recorded a full valuation allowance against its net deferred tax assets from continuing and discontinuing operations
totaling approximately $18.0 million.</font></i></b></p>

<p><b><i><font size="2" face="Times New Roman">Revenues.&nbsp; Under the Company&rsquo;s accounting policies, sales are recorded
when equipment is shipped to independent distributors or other customers.&nbsp; While the Company manufactures only the bodies of
wreckers, which are installed on truck chassis manufactured by third parties, the Company sometimes purchases the truck chassis for
resale to its customers.&nbsp; Sales of Company-purchased truck chassis are included in net sales.&nbsp; Margins are substantially
lower on completed recovery vehicles containing Company-purchased chassis because the markup over the cost of the chassis is
nominal.&nbsp; Revenue from Company owned distributors is recorded at the time equipment is shipped to customers or services are
rendered.&nbsp; The towing services division recognizes revenue at the time services are performed.&nbsp;</font></i></b></p>

<p><b><i><font size="2" face="Times New Roman">Seasonality.&nbsp; The Company&rsquo;s towing and recovery equipment segment has
experienced some seasonality in net sales due in part to decisions by purchasers of light duty wreckers to defer wrecker purchases
near the end of the chassis model year.&nbsp; The segment&rsquo;s net sales have historically been seasonally impacted due in part
to sales made at the largest towing and recovery equipment trade show which is held in the spring.&nbsp;</font></i></b></p>

<p align="center"><font face="Times New Roman" size="2">4<hr size="1" color="#000080" STYLE="page-break-after: always">
</font>

<p><b><i><font size="2" face="Times New Roman">Change in Fiscal Year. On September 25, 2001, the Company announced that its
Board of Directors had approved a change in the Company&#146;s fiscal year, from
April 30 to December 31, effective December 31, 2001.&nbsp; The change to a December
31 fiscal year will enable the Company to report results on a conventional
calendar basis.&nbsp; As a result of the change in fiscal year, the Company filed a
transition report for the eight-month period ended December 31, 2001, and the
comparative data below compares the financial results for that period against
the results for the fiscal year ended April&nbsp;&nbsp;30, 2001.&nbsp; The periods are not
directly comparable, in that they relate to periods of materially different
lengths, and also that the transition period does not include results from the
three months ended April 30, a fiscal quarter in which the Company&#146;s sales have
traditionally been seasonally higher than other quarters.]</font></i></b></p>

<p><b><i><font size="2" face="Times New Roman">Results of Operations--Three Months Ended September 30, 2003 Compared to Three
Months Ended September&nbsp;30,&nbsp;2002</font></i></b></p>

<p><i><font size="2" face="Times New Roman">Continuing Operations</font></i></p>

<p><font size="2" face="Times New Roman">Net sales of towing and recovery equipment for the three months ended September 30, 2003,
increased 5.3% to $50.3 million from $47.8 million for the comparable period in 2002.&nbsp; Net sales increased primarily as a
result of improved demand at foreign manufacturing operations, offset by the domestic cost pressures facing its customers and
tightness of the current credit markets.&nbsp;</font></p>

<p><font size="2" face="Times New Roman">Costs of operations of towing and recovery equipment operations for the three months ended
September 30, 2003, increased 7.8% to $44.6 from $41.4 million for the comparable period in 2002, reflecting the aforementioned
increase in sales volume.&nbsp; Costs of operations increased as a percentage of net sales from 86.6% to 88.7% due to the fixed
cost impact of lower sales volume for domestic manufacturing.</font></p>

<p><font size="2" face="Times New Roman">Selling, general, and administrative expenses for the three months ended September 30,
2003, decreased to $4.3 million from $5.5 million for the three months ended September 30, 2002 reflecting the Company&rsquo;s
ongoing focus on operating cost control.</font></p>

<p><font size="2" face="Times New Roman">Net interest expense increased $2.7 million to $3.3 million for the three months ended
September&nbsp;30, 2003 from $0.6 million for the three months ended September 30, 2002 as a result of commitment fees charged in
conjunction with the maturity of the Junior Facility in July 2003.&nbsp; Also, during the three months ended September 30, 2003 the
Company wrote-off unamortized loan costs from the existing Senior Facility.</font></p>

<p><font size="2" face="Times New Roman">The provision for income taxes for continuing operations for the three months ended
September&nbsp;30, 2003 reflects the combined effective US federal and state tax rate of 38%, net of tax benefit related to the
Company&rsquo;s foreign tax liability.&nbsp; The provision for the three months ended September 30, 2002 reflects a similar
effective US federal and state rate, plus additional taxes on foreign income for the period.</font></p>

<p><i><font size="2" face="Times New Roman">Discontinued Operations</font></i></p>

<p><font size="2" face="Times New Roman">Net sales from discontinued operations decreased to $18.8 million for the three months
ended September 30, 2003 from $47.8 million for the three months ended September 30, 2002.&nbsp; Net sales of the distribution
group were $18.2 million for the three months ended September 30, 2003 compared to $22.0 million for the three months ended
September 30, 2002. Revenues for the distribution group were negatively impacted by cost pressures facing its customers and current
tightness in the credit markets.&nbsp; Additionally, revenues were negatively impacted by the disposition of one distribution
operation at the beginning of the quarter.&nbsp; Net sales for the towing and recovery services segment were $0.6 million for the
three months ended September 30, 2003 compared to $25.8 million for the three months ended September 30, 2002.&nbsp; Revenues of
the towing services segment decreased because of the ongoing sales of the market locations over the past two years.</font></p>

<p><font face="Times New Roman" size="2">&nbsp;</font></p>

<p align="center"><font face="Times New Roman" size="2">5<hr size="1" color="#000080" STYLE="page-break-after: always">
</font>

<p><font size="2" face="Times New Roman">Cost of sales as a percentage of net sales for the distribution group was 92.3% for the
three months ended September 30, 2003 compared to 91.0% for the three months ended September 30, 2002.&nbsp; The increase is
primarily the result of decreases in sales volume as explained above. Cost of sales for the towing services segment was 71.7% for
the three months ended September 30, 2003 compared to 84.8% for the three months ended September 30, 2002.&nbsp; This decrease
resulted from ongoing cost controls in the remaining towing services operations.</font></p>

<p><font size="2" face="Times New Roman">Selling, general and administrative expenses as a percentage of sales was 7.6% for the
distribution group and 112.1% for the towing services segment for the three months ended September 30, 2003 compared to 8.1% and
17.8% respectively, for the three months ended September 30, 2002.&nbsp; Increases in the percentage of sales for the towing
services segment were primarily the result of lower administrative expenses spread over a smaller revenue base, as the Company
continues to sell towing services locations.</font></p>

<p><font size="2" face="Times New Roman">Net interest expense of discontinued operations decreased $0.5 million from $1.7 million
for the three months ended September 30, 2002 to $1.2 million for the three months ended September 30, 2003 as a result of
decreased borrowings under the Company&rsquo;s RoadOne revolving credit facility.&nbsp;</font></p>

<p><b><i><font size="2" face="Times New Roman">Results of Operations &ndash; Nine Months Ended September 30, 2003 Compared to Nine
Months Ended September 30, 2002</font></i></b></p>

<p><i><font size="2" face="Times New Roman">Continuing Operations</font></i></p>

<p><font size="2" face="Times New Roman">Nets sales for towing and recovery equipment operations for the nine months ended
September&nbsp;30, 2003, decreased 5.0% to $142.2 million from $149.7 million for the comparable period in 2002.&nbsp; Net sales
deceased as demand for the Company&rsquo;s towing and recovery equipment continued to be negatively impacted by cost pressures
facing its customers and the tightness of the current credit markets.&nbsp; In addition, the war with Iraq during the nine months
had a negative impact on sales.</font></p>

<p><font size="2" face="Times New Roman">Cost of operations for towing and recovery equipment operations for the nine months ended
September 30, 2003, decreased to $123.7 million from $128.8 million for the nine months ended September 30, 2002, reflecting the
aforementioned decrease in sales volume.&nbsp; Cost of operations increased slightly as a percentage of net sales from 86.0% to
86.9%.</font></p>

<p><font size="2" face="Times New Roman">Towing services revenues and cost of operations reflect the change in status during the
nine months ended September 30, 2003 of certain towing services markets from discontinued to continuing operations based on certain
on-going cash flows provided for under the disposal agreements.&nbsp; The loss on disposal recognized during the period is also
attributable to this transaction.</font></p>

<p><font size="2" face="Times New Roman">Selling, general, and administrative expenses for the nine months ended September 30,
2003, decreased to $13.3 million from $15.6 million for the nine months ended September 30, 2002 reflecting the Company&rsquo;s
ongoing focus on operating cost control.</font></p>

<p><font size="2" face="Times New Roman">Net interest expenses increased $2.3 million to $4.8 million for the nine months ended
September&nbsp;30, 2003 from $2.5 million for the nine months ended September 30, 2002 as a result of commitment fees charged in
conjunction with the maturity of the Junior Facility in July 2003.&nbsp; Also, during the three months ended September 30, 2003 the
Company wrote-off unamortized loan costs from the existing Senior Facility.</font></p>

<p><font size="2" face="Times New Roman">The provision for income taxes for continuing operations for the nine months ended
September 30, 2003 reflects combined effective US federal and state tax rate of 38%, net of tax benefit related to the
Company&rsquo;s foreign tax liability.&nbsp; The provision for the nine months ended September 30, 2002 reflects similar effective
US federal and state tax rate, plus additional taxes on foreign income for the period<i>.</i></font></p>

<p align="center"><font face="Times New Roman" size="2">6<hr size="1" color="#000080" STYLE="page-break-after: always">
</font>

<p><i><font size="2" face="Times New Roman">Discontinued Operations</font></i></p>

<p><font size="2" face="Times New Roman">Net sales from discontinued operations decreased $87.4 million for the nine months ended
September 30, 2003, from $145.4 million for the nine months ended September 30, 2002, to $58.0 million for the nine months ended
September 30, 2003.&nbsp; Net sales of the distribution group were $49.9 million for the nine months ended September 30, 2003
compared to $65.6 million for the nine months ended September 30, 2002.&nbsp; Revenues for the distribution group were negatively
impacted by cost pressures facing its customers and current tightness in the credit markets and by the disposition of one
distribution operation.&nbsp; Net sales for the towing and recovery services segment were $8.1 million for the nine months ended
September 30, 2003 compared to $79.8 million for the nine months ended September 30, 2002.&nbsp; Revenues of the towing services
decreased because of the ongoing sales of the market locations over the past two years.</font></p>

<p><font size="2" face="Times New Roman">Cost of sales as a percentage of net sales for the distribution group was 92.3% for the
nine months ended September 30, 2003 compared to 91.6% for the nine months ended September 30, 2002.&nbsp; The increase was
primarily the result of decreases in sales volume as explained above.&nbsp; Cost of sales for the towing services segment was 73.3%
for the nine months ended September&nbsp;30, 2003 compared to 84.9% for the nine months ended September 30, 2002.&nbsp; This
decrease resulted from the ongoing cost controls in the remaining towing services operations.</font></p>

<p><font size="2" face="Times New Roman">Selling, general, and administrative expenses as a percentage of sales was 7.9% for the
distribution group and 53.0% for the towing services segment for the nine months ended September 30, 2003 compared to 8.4% and
19.7% respectively, for the nine months ended September 30, 2002.&nbsp; The decrease for the distribution group reflects the
Company&rsquo;s ongoing focus on operating cost.&nbsp; Increases in the percentage of sales for the towing services segment were
primarily the result of lower administrative expenses spread over a smaller revenue base, as the Company continues to sell towing
services locations.</font></p>

<p><font size="2" face="Times New Roman">Net interest expense of discontinued operations decreased $1.0 million from $4.6 million
for the nine months ended September 30, 2002 to $3.6 million for the nine months ended September&nbsp;30, 2003 as a result of
decreased borrowings under the Company&rsquo;s RoadOne revolving credit facility.</font></p>

<p><b><i><font size="2" face="Times New Roman">Liquidity and Capital Resources</font></i></b></p>

<p><font size="2" face="Times New Roman">Cash provided by operating activities was $8.6 million for the nine months ended September
30, 2003, compared to $18.0 million provided by operating activities for the comparable period of 2002.&nbsp; The cash provided by
operating activities for the nine months ended September 30, 2003 was primarily due to decreases in accounts receivable.</font></p>

<p><font size="2" face="Times New Roman">Cash provided by investing activities was $6.9 million for the nine months ended September
30, 2003, compared to $5.5 million provided by investing activities for the comparable period in 2002.&nbsp; The cash provided by
investing activities was primarily due to the sale of towing services operations.</font></p>

<p><font size="2" face="Times New Roman">Cash used in financing activities was $13.8 million for the nine months ended September
30, 2003 and $24.2 million for the comparable period in the prior year.&nbsp; The cash was used primarily to reduce borrowings
under Company's credit facilities and other outstanding long-term debt and capital lease obligations.</font></p>

<p><font size="2" face="Times New Roman">The Company&rsquo;s primary capital requirements are for working capital, debt service,
and capital expenditures.&nbsp; Since 1996, the Company has financed its operations and growth from internally generated funds and
debt financing.</font></p>

<p><font face="Times New Roman" size="2">&nbsp;</font></p>

<p><font face="Times New Roman" size="2">&nbsp;</font></p>

<p><font face="Times New Roman" size="2">&nbsp;</font></p>

<p><font face="Times New Roman" size="2">&nbsp;</font></p>

<p align="center"><font face="Times New Roman" size="2">7<hr size="1" color="#000080" STYLE="page-break-after: always">
</font>

<p><b><i><font size="2" face="Times New Roman">[Contractual Obligations</font></i></b></p>

<p><b><i><font size="2" face="Times New
Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The following is a summary of the
Company&rsquo;s contractual obligations for both its continuing and discontinued operations as of September 30,
2003.]&nbsp;</font></i></b></p>

<p align="center"><font size="2" face="Times New Roman">(in thousands)</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="669" style="border-collapse: collapse" bordercolor="#111111">

<tr>
<td valign="top" width="329">
<p align="center"><font size="2" face="Times New Roman"><br />
 Contractual Obligations</font></p>
</td>
<td valign="top" width="28">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="82">
<p align="center"><font size="2" face="Times New Roman"><br />
 Total</font></p>
</td>
<td valign="top" width="28">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="95">
<p align="center"><font size="2" face="Times New Roman">Less than<br />
 1 year</font></p>
</td>
<td valign="top" width="26">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="79">
<p align="center"><font size="2" face="Times New Roman"><br />
 1-3 years</font></p>
</td>
<td valign="top" width="22">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="78">
<p align="center"><font size="2" face="Times New Roman"><br />
 3-5 years</font></p>
</td>
<td valign="top" width="23">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="76">
<p align="center"><font size="2" face="Times New Roman">More than<br />
 5 years</font></p>
</td>
</tr>

<tr>
<td valign="bottom" width="329">
<p style="margin-top: 10"><font size="2" face="Times New Roman">Outstanding Borrowings Under<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Senior Credit Facility</font></p>
</td>
<td valign="bottom" width="28">
<p style="margin-top: 10"><font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="82" align="right">
<p style="margin-top: 10"><font size="2" face="Times New Roman">29,498&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="28">
<p style="margin-top: 10"><font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="95" align="right">
<p style="margin-top: 10"><font size="2" face="Times New Roman">29,498&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="26">
<p style="margin-top: 10"><font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="79">
<p align="right" style="margin-top: 10"><font size="2" face="Times New Roman">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="22">
<p style="margin-top: 10"><font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="78">
<p align="right" style="margin-top: 10"><font size="2" face="Times New Roman">-</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
<td valign="bottom" width="23">
<p style="margin-top: 10"><font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="76">
<p align="center" style="margin-top: 10"><font size="2" face="Times New Roman">-</font></p>
</td>
</tr>

<tr>
<td valign="bottom" width="329">
<p><font size="2" face="Times New Roman">Outstanding Borrowings Under<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Junior Credit Facility</font></p>
</td>
<td valign="bottom" width="28">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="82" align="right">
<p><font size="2" face="Times New Roman">15,261&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="28">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="95" align="right">
<p><font size="2" face="Times New Roman">15,261&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="26">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="79">
<p align="right"><font size="2" face="Times New Roman">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="22">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="78">
<p align="right"><font size="2" face="Times New Roman">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="23">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="76">
<p align="center"><font size="2" face="Times New Roman">-</font></p>
</td>
</tr>

<tr>
<td valign="bottom" width="329">
<p><font size="2" face="Times New Roman">Mortgage Notes Payable</font></p>
</td>
<td valign="bottom" width="28">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="82" align="right">
<p><font size="2" face="Times New Roman">1,355&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="28">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="95" align="right">
<p><font size="2" face="Times New Roman">576&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="26">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="79">
<p align="right"><font size="2" face="Times New Roman">273&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="22">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="78">
<p align="right"><font size="2" face="Times New Roman">215&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="23">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="76">
<p align="center"><font size="2" face="Times New Roman">291</font></p>
</td>
</tr>

<tr>
<td valign="bottom" width="329">
<p><font size="2" face="Times New Roman">Equipment Notes Payable (Capital<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Lease Obligations)</font></p>
</td>
<td valign="bottom" width="28">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="82" align="right">
<p><font size="2" face="Times New Roman">494&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="28">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="95" align="right">
<p><font size="2" face="Times New Roman">326&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="26">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="79">
<p align="right"><font size="2" face="Times New Roman">164&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="22">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="78">
<p align="right"><font size="2" face="Times New Roman">4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="23">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="76">
<p align="center"><font size="2" face="Times New Roman">-</font></p>
</td>
</tr>

<tr>
<td valign="bottom" width="329">
<p><font size="2" face="Times New Roman">Other</font></p>
</td>
<td valign="bottom" width="28">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="82" align="right">
<p><font size="2" face="Times New Roman">2,081&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="28">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="95" align="right">
<p><font size="2" face="Times New Roman">1,068&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="26">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="79">
<p align="right"><font size="2" face="Times New Roman">1,013 &nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="22">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="78">
<p align="right"><font size="2" face="Times New Roman">- &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="23">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="76">
<p align="center"><font size="2" face="Times New Roman">-</font></p>
</td>
</tr>

<tr>
<td valign="bottom" width="329">
<p><font size="2" face="Times New Roman">Operating Lease Obligations</font></p>
</td>
<td valign="bottom" width="28">
<u><font face="Times New Roman" size="2">&nbsp;</font></u></td>
<td valign="bottom" width="82" style="border-bottom-style: solid; border-bottom-width: 1" align="right">
<p><font size="2" face="Times New Roman">10,190&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="28">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="95" style="border-bottom-style: solid; border-bottom-width: 1" align="right">
<p><font size="2" face="Times New Roman">7,885&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="26">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="79" style="border-bottom-style: solid; border-bottom-width: 1">
<p align="right"><font size="2" face="Times New Roman">1,782&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="22">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="78" style="border-bottom-style: solid; border-bottom-width: 1">
<p align="right"><font size="2" face="Times New Roman">&nbsp;&nbsp;523&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="23">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="76" style="border-bottom-style: solid; border-bottom-width: 1">
<p align="center"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;-&nbsp;&nbsp;&nbsp;</font></p>
</td>
</tr>

<tr>
<td valign="bottom" width="329">
<p><font size="2" face="Times New Roman">Total</font></p>
</td>
<td valign="bottom" width="28">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="82" style="border-top-style: solid; border-top-width: 1" align="right">
<p><font size="2" face="Times New Roman">58,879&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="28">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="95" style="border-top-style: solid; border-top-width: 1" align="right">
<p><font size="2" face="Times New Roman">54,614&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="26">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="79" style="border-top-style: solid; border-top-width: 1">
<p align="right"><font size="2" face="Times New Roman">3,232&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="22">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="78" style="border-top-style: solid; border-top-width: 1">
<p align="right"><font size="2" face="Times New Roman">742&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="bottom" width="23">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="bottom" width="76" style="border-top-style: solid; border-top-width: 1">
<p align="center"><font size="2" face="Times New Roman">291</font></p>
</td>
</tr>
</table>

<p><b><i><font size="2" face="Times New Roman">Credit Facilities</font></i></b></p>

<p><font size="2" color="black" face="Times New Roman">In July 2001, the Company entered into a new four year senior secured credit
facility (the &ldquo;Senior Credit Facility&rdquo;) with a syndicate of lenders to replace its then existing credit facility.&nbsp;
As a part of this agreement, the previous credit facility was reduced with proceeds from the Senior Credit Facility and amended to
provide for a $14.0 million subordinated secured facility.&nbsp; The Senior Credit Facility originally consisted of an aggregate
$102.0 million revolving credit facility and an $8.0 million term loan.&nbsp; On July 25, 2001, the Company borrowed $85.0 million
under the new Senior Credit Facility ($77.0 million under the revolving credit facility and $8.0 million under the term
loan).&nbsp; <b><i>[Borrowing availability under the revolving Senior Credit Facility is based on a percentage of eligible
inventory and accounts (determined on eligibility criteria set forth in the credit facility) and subject to a maximum borrowing
limitation.]</i></b>&nbsp; Borrowings under the term loan are collateralized by the Company&rsquo;s property, plant, and
equipment.&nbsp; The Company is required to make monthly amortization payments on the term loan of $167,000.&nbsp; The Company
entered into a Seventh Amendment to Credit Agreement on October 31, 2003 (the "Seventh Amendment"), pursuant to which, among other
things, (i) the $167,000 amortization payment due on November 1, 2003 was extended until the termination date of the Senior Credit
Facility, and (ii) the $167,000 amortization payment due on December 1, 2003 was deferred until December 31, 2003.&nbsp; The Senior
Credit Facility bears interest at the prime rate (as defined) plus 2.75%, subject to the rights of the senior lender agent or the
required lenders to charge a default rate equal to the prime rate (as defined) plus 4.75% during the continuance of any event of
default under the Senior Credit Facility, provided, however, that during the Forbearance period (described above), the Senior
Credit Facility bears interest at the prime rate (as defined) plus 2.75% in accordance with the terms of the Forbearance
Agreement&nbsp; A total of $29.5 million (continuing and discontinued operations) in principal amount of loans and other extensions
of credit was outstanding under the Senior Credit Facility at September 30, 2003.</font></p>

<p><font size="2" color="black" face="Times New Roman">The Senior Credit Facility matures in July, 2005 and is collateralized by
substantially all the assets of the Company.&nbsp; The Senior Credit Facility contains requirements related to maintaining minimum
excess availability at all times and minimum quarterly levels of earnings before income taxes, depreciation and amortization (as
defined) and a minimum quarterly fixed charge coverage ratio (as defined).&nbsp; In addition, the Senior Credit Facility contains
restrictions on capital expenditures, incurrence of indebtedness, mergers and acquisitions, distributions and transfers and sales
of assets.&nbsp; The Senior Credit Facility also contains requirements related to weekly and monthly collateral
reporting.</font></p>

<p align="center"><font face="Times New Roman" size="2">8<hr size="1" color="#000080" STYLE="page-break-after: always">
</font>

<p><font size="2" color="black" face="Times New Roman">The $14.0 million Junior Credit Facility is by its terms expressly
subordinated only to the Senior Credit Facility.&nbsp; The Junior Credit Facility is secured by certain specified assets of the
Company and by a second priority lien and security interest in substantially all other assets of the Company.&nbsp; The Junior
Credit Facility contains requirements for certain fees to be paid at six month intervals beginning in January, 2002 based on the
outstanding balance of the facility at the time.&nbsp; The Junior Credit Facility also contains provisions for the issuance of
warrants for 0.5% of the outstanding shares of the Company&rsquo;s common stock (47,417 shares) in July, 2002 and an additional
1.5% (138,611 shares) on July 23, 2003 with an exercise price equal to the then fair market value of the Company&rsquo;s common
stock.&nbsp;</font><font size="2"> </font><font size="2" color="black">The Junior Credit Facility contains requirements for the maintenance of certain financial
covenants.&nbsp; It also imposes restrictions on capital expenditures, incurrence of indebtedness, mergers and acquisitions,
distributions and transfers and sales of assets.</font></p>

<p><font size="2" face="Times New Roman">The Junior Credit Facility, under which $15.3 million in principal, interest and fees was
outstanding at September&nbsp;30, 2003, mature</font><font size="2" color="black">d</font><font size="2"> on July 23, 2003 and bears interest at <font
color="black">a default rate of 10.0</font>% over the prime rate.&nbsp; <font color="black">The</font>Company <font color=
"black">has not yet repaid</font>or refinance<font color="black">d</font> the outstanding principal and interest<font color=
"black">under the Junior Credit Facility</font>.&nbsp; <font color="black">The</font> Company<font color=
"black">&rsquo;s</font>fail<font color="black">ure</font> to repay all outstanding principal, interest and any other amounts due
and owing under the Junior Credit Facility on the maturity date<font color="black">constituted</font>an event of default under the
Junior Credit Facility and also trigger<font color="black">ed</font>an event of default under the Senior Credit Facility
cross-default provisions.&nbsp; Additionally, the Company is in default of the EBITDA covenant under the Junior Credit Facility
only for the first quarter of calendar 2003.&nbsp; The Company is also in default under both the Senior and Junior Credit Facility
as a result of the &ldquo;going concern&rdquo; explanatory paragraph included in the auditors&rsquo; report as well as the failure
to file its Annual Report prior to April&nbsp;30, <font color="black">2003.</font>&nbsp;&nbsp;</font></p>

<p><font size="2" color="black" face="Times New Roman">Pursuant to the terms of the Intercreditor Agreement, the</font><font size="2"> junior
lender agent and the junior lenders are prevented from taking any enforcement action or exercising any remedies against the
Company, its subsidiaries or their respective assets in respect of such event of default during a standstill period (the
&ldquo;Standstill Period&rdquo;).&nbsp; On July 29, 2003, the junior lender agent gave a notice of enforcement to the senior lender
agent based upon the event of default for failure to repay the outstanding obligations under the Junior Credit Facility on the
Junior Credit Facility&rsquo;s maturity date.&nbsp; This notice of enforcement began the running of the Standstill Period which
will expire on the earlier of:&nbsp; (i) <font color="black">November 26, 2003 (the date which is 120 days</font> after the date
that written notice was given by the junior lender agent to the senior lender agent of its intent to commence an enforcement action
as a result of the occurrence of the Junior Credit Facility defaults), subject to extension by notice from senior lender agent to
junior lender agent to <font color="black">April&nbsp;24, 2004 (the date which is 270 days</font> after the date that written
notice was given by the junior lender agent to the senior lender agent of its intent to commence an enforcement action as a result
of the occurrence of the Junior Credit Facility defaults); (ii) the acceleration of the maturity of the obligations of the Company
under the Senior Credit Facility by the senior lender agent; and (iii) the commencement of any bankruptcy, insolvency or similar
proceeding against the Company or certain of its subsidiaries.</font></p>

<p><font size="2" color="black" face="Times New Roman">On August 5, 2003, the senior agent gave a payment blockage notice to the
junior agent based upon certain events of default under the Senior Credit Facility, thereby preventing the junior agent and junior
lenders from receiving any payments from the Company in respect of the Junior Credit Facility while such blockage notice remains in
effect.&nbsp; Pursuant to the terms of the Intercreditor Agreement, such payment blockage period will expire on the earlier of (i)
February&nbsp;1, 2004 (the date which is 180 days after the date that such payment blockage notice was given), subject to extension
to May 1, 2004 (the date which is 270 days after the date that such payment blockage notice was given) if the Standstill Period is
extended from November 26, 2003 to April 24, 2004 at the election of the senior lender agent by notice to the junior lender agent
as described above, or (ii) the date that the Senior Credit Facility defaults giving rise to such payment blockage notice have been
cured or waived.</font></p>

<p><font size="2" color="black" face="Times New Roman">On October 31, 2003, the Company entered into a Forbearance Agreement with
the lenders and the senior lender agent under the Senior Credit Facility (the "Forbearance Agreement"), pursuant to which, among
other things, the senior lenders agreed to forbear from exercising any remedies in respect of the defaults then existing under the
senior credit facility (collectively, the "Existing Senior Facility Defaults") as a result of (i) the failure to timely deliver
financial statements for fiscal year 2002 and the failure to deliver a report of their independent certified public accountants
which is unqualified in any respect, as well as the event of default under the Senior Credit Facility caused by the event of
default arising from such failure under the Junior Credit Facility; (ii) the failure to fulfill certain payment obligations to the
junior lenders under the Junior Credit Facility; and (iii) the failure to fulfill certain financial covenants in the Junior Credit
Facility for one or more of the fiscal quarters ending in fiscal year 2003, which failure would constitute an event of default
under the Senior Credit Facility.&nbsp; The forbearance period under the Forbearance Agreement (the "Forbearance Period") expires
on the earlier of (x) December 31, 2003, (y) the occurrence of certain bankruptcy type events in respect of Company or any of its
Subsidiaries, and (z) the failure of the Company or any of its Subsidiaries that are borrower parties under the Senior Credit
Facility to perform their obligations under the Senior Credit Facility or the Forbearance Agreement.&nbsp; Under the Forbearance
Agreement, the senior lenders and the senior lender agent do not waive their rights and remedies with respect to the Existing
Senior Facility Defaults, but agree to forbear from exercising rights and remedies with respect to the Existing Senior Facility
Defaults solely during the Forbearance Period.&nbsp; There can be no assurance that the senior lenders or the senior lender agent
under the Senior Credit Facility will agree to extend the date of the Forbearance Period upon the expiration thereof or to waive
any of the Existing Senior Facility Defaults.&nbsp; If the Existing Senior Facility Defaults are not waived, upon expiration of the
Forbearance Period, such events of default could result n the acceleration of the amounts due under the Senior Credit Facility as
well as other remedies.&nbsp; There is no assurance that the Company will be able to obtain such a waiver from the senior lenders
of the Existing Senior Facility Defaults.&nbsp; Further, the Company has not obtained any waiver from the junior lenders in respect
of certain events of default that have occurred under the Junior Credit Facility and there can be no assurance that the Company
will be able to obtain such a waiver from the junior lenders.</font></p>

<p align="center"><font face="Times New Roman" size="2">9<hr size="1" color="#000080" STYLE="page-break-after: always">
</font>

<p><font size="2" face="Times New Roman">On October 3, 2003, the Company entered into a letter agreement with a large financial
institution pursuant to which such lender confirmed its interest in providing up to $53 million of financing in order to refinance
the Senior Credit Facility and the Junior Credit Facility.&nbsp; The agreement does not constitute a commitment or undertaking by
such lender to provide financing, and is subject to completion of due diligence and various other conditions.&nbsp; The lender has
commenced its due diligence process and, if the transaction proceeds to closing, the Company anticipates the closing occurring by
year end 2003.&nbsp; If the Company were to be unsuccessful in its efforts to refinance the Credit Facilities, the Company might be
required to seek bankruptcy court or other protection from its creditors.</font></p>

<p><font size="2" face="Times New Roman">Simultaneous with entering into the</font><font size="2"> <font color="black">Forbearance</font>
Agreement on October 31, 2003, William G. Miller, the Chairman of the Board and Co-CEO of the Company, made a $2 million loan to
the Company as a part of the Senior Credit Facility.&nbsp; The loan to the Company and Mr. Miller&rsquo;s participation in the
Senior Credit Facility were effected by the Seventh Amendment to the Credit Agreement and a Participation Agreement between Mr.
Miller and the Senior Credit Facility lenders.</font></p>

<p><font size="2" face="Times New Roman">The Company also is negotiating an agreement with the holders of all of the subordinated
notes issued under the Junior Credit Facility pursuant to which all obligations in excess of approximately $9.7 million arising
under such notes would be converted into shares of common stock of the Company.&nbsp; Such conversion would be at an exchange ratio
equal to the average closing prices of the Company&rsquo;s Common Stock during the fourth quarter of 2003.&nbsp; Such conversion
would occur simultaneously with and conditioned upon the closing of the proposed new credit facility described above.&nbsp; The
conversion of approximately 44% of such debt obligations is further conditioned upon approval of the shareholders of the Company
because this common stock would be issued to insiders of the Company.&nbsp; There is no definitive agreement regarding this
transaction at this time and there can be no assurance that any such agreement will actually be entered into.</font></p>

<p><b><i><font size="2" face="Times New Roman">[Because of the amount of obligations outstanding under the Company&rsquo;s credit
facilities and the connection of the interest rate under each facility (including the default rates) to the prime rate, an increase
in the prime rate could have a significant effect on the Company&rsquo;s ability to satisfy its obligations under the credit
facilities and increase its interest expense significantly.&nbsp; Therefore, the liquidity of the Company and its access to capital
resources could be further affected by increasing interest rates.]</font></i></b></p>

<p><font size="2" face="Times New Roman">In addition to the borrowings under the Senior and Junior Credit Facilities described
above, the Company had approximately $3.9 million of mortgage notes payable, equipment notes payable and other long-term
obligations at September 30, 2003.&nbsp; The Company also had approximately $10.3 million in non-cancelable operating lease
obligations, $9.5 million of which relates to truck and building leases of discontinued operations.&nbsp;</font></p>

<p><font size="2" face="Times New Roman">Certain statements in this Form 10-Q, including but not limited to
&ldquo;Management&rsquo;s Discussion and Analysis of Financial Condition and Results of Operations,&rdquo; may be deemed to be
forward-looking statements, as defined in the Private Securities Litigation Reform Act of 1995.&nbsp; Such forward-looking
statements are made based on management&rsquo;s belief as well as assumptions made by, and information currently available to,
management pursuant to &ldquo;safe harbor&rdquo; provisions of the Private Securities Litigation Reform Act of 1995.&nbsp; The
Company&rsquo;s actual results may differ materially from the results anticipated in these forward-looking statements due to, among
other things, the risks referenced herein and the risk factors set forth under the heading &ldquo;Risk Factors&rdquo; in the
Company&rsquo;s Annual Report on Form 10-K, filed on May 22, 2003, and in particular, the risks associated with the wind down of
the towing services segment and the risks associated with the terms of the Company&rsquo;s substantial indebtedness.&nbsp; The
Company cautions that such factors are not exclusive.&nbsp; The Company does not undertake to update any forward-looking statement
that may be made from time to time by, or on behalf of, the Company.</font></p>

<p align="center"><font face="Times New Roman" size="2">10<hr size="1" color="#000080" STYLE="page-break-after: always">
</font>

<p align="center"><b><font size="2" face="Times New Roman">PART II.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<a name=
"otherinformation">OTHER INFORMATION</a></font></b></p>

<p><b><font size="2" face="Times New Roman">Item 6.<a name="Exhibits">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits</a> and
Reports on Form 8-K</font></b></p>

<table border="0" cellspacing="0" cellpadding="7" style="border-collapse: collapse" bordercolor="#111111">
<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">(a)</font></p>
</td>
<td colspan="2" valign="top">
<p><font size="2" face="Times New Roman">Exhibits.</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New
Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">10.1*</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">Seventh Amendment to Credit Agreement entered into as of October 31, 2003 among the
Registrant and the Lenders under the Senior Credit Agreement.</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">10.2*</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">Forbearance Agreement entered into as of October 31, 2003 among the Registrant and the
Lenders under the Senior Credit Agreement.</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">10.3*</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">Participation Agreement dated October 31, 2003 among the Registrant, the Lenders under the
Senior Credit Agreement, and William G. Miller.</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">31.1</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">Certification of Jeffrey I. Badgley, President and Co-Chief Executive Officer of Miller
Industries, Inc., pursuant to rule 13a-14(a) or 15d-14(a) of the Exchange Act, as adopted pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002.</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">31.2</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">Certification of William G. Miller , Chairman of the Board and Co-Chief Executive Officer
of Miller Industries, Inc., pursuant to rule 13a-14(a) or 15d-14(a) of the Exchange Act, as adopted pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002.</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">31.3</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">Certification of J. Vincent Mish, Executive Vice President and Chief Financial Officer of
Miller Industries, Inc., pursuant to rule 13a-14(a) or 15d-14(a) of the Exchange Act, as adopted pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002.</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">32.1</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">Certification of Jeffrey I. Badgley, President and Co-Chief Executive Officer of Miller
Industries, Inc., pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002.</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">32.2</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">Certification of William G. Miller , Chairman of the Board and Co-Chief Executive Officer
of Miller Industries, Inc., pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002.</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">32.3</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">Certification of J. Vincent Mish, Executive Vice President and Chief Financial Officer of
Miller Industries, Inc., pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002.</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td colspan="2" valign="top">
<p><font size="2" face="Times New Roman">*&nbsp; Previously filed.</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">(b)</font></p>
</td>
<td colspan="2" valign="top">
<p><font size="2" face="Times New Roman">Reports on Form 8-K &ndash; The Registrant filed a report on Form 8-K on October 10,
2003.</font></p>
</td>
</tr>
</table>

&nbsp;<p>&nbsp;</p>
<p align="center"><font face="Times New Roman" size="2">11<hr size="1" color="#000080" STYLE="page-break-after: always">
</font>

<p align="center"><b><font size="2" face="Times New Roman">SIGNATURES</font></b></p>

<p><font size="2" face="Times New
Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of
Section 13 or 15(d) of the Securities Exchange Act of 1934, Miller Industries, Inc. has duly caused this report to be signed on its
behalf by the undersigned, thereunto duly authorized.</font></p>

<p><font size="2" face="Times New Roman"></font></p>

<table border="0" cellspacing="0" cellpadding="0" width="613">
<tr>
<td valign="top">
<p><font size="2" 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;&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;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">MILLER INDUSTRIES, INC.</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">By<u><font color="blue">:&nbsp;&nbsp;&nbsp;<b><i>/s/ J. Vincent
Mish&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</i></b></font></u></font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;J. Vincent Mish</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Executive Vice President and</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Financial Officer</font></p>
</td>
</tr>
</table>

<p><font size="2" face="Times New Roman">Date:&nbsp;&nbsp;&nbsp; January 26, 2004</font></p>

<p>&nbsp;</p>

<p>&nbsp;</p>
<p align="center"><font face="Times New Roman" size="2">12</font></body></html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>3
<FILENAME>ex311.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<html>

<head>
<title>Certification</title>
</head>

<body>

<p align="right"><b><font size="3" face="Times New Roman">Exhibit 31.1</font></b></p>

<p align="center"><b><u><font size="2" face="Times New Roman">CERTIFICATIONS</font></u></b></p>

<p><font size="2" face="Times New Roman">I, Jeffrey I. Badgley, certify that:</font></p>

<ol start="1" type="1" style="font-size: 10pt">
<li><font size="2" face="Times New Roman">I have reviewed this quarterly report on Form 10-Q of Miller Industries, Inc. as amended
by this Form 10-Q/A;<br>
&nbsp;</font></li>

<li><font size="2" face="Times New Roman">Based on my knowledge, this report does not contain any untrue statement of a material
fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by this report;<br>
&nbsp;</font></li>

<li><font size="2" face="Times New Roman">The registrant&rsquo;s other certifying officers and I are responsible for establishing
and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant
and have:</font></li>
</ol>

<blockquote>
  <ol style="font-size: 10pt" type="a">
    <li><font size="2">designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our
supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known
to us by others within those entitles, particularly during the period in which this report is being prepared;</font></li>
    <li><font size="2">evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our
conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report
based on such evaluation; and</font></li>
    <li><font size="2" face="Times New Roman">disclosed in this report any
    change in the registrant&#146;s internal control over financial reporting that
    occurred during the registrant&#146;s most recent fiscal quarter (the
    registrant&#146;s fourth fiscal quarter in the case of an annual report) that has
    materially affected, or is reasonably likely to materially affect, the
    registrant&#146;s internal control over financial reporting; and</font></li>
  </ol>
</blockquote>

<ol start="4" type="1" style="font-size: 10pt">
<li><font size="2" face="Times New Roman">The registrant&rsquo;s other certifying officers and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of
registrant&rsquo;s board of directors (or persons performing the equivalent function):</font></li>
</ol>

<blockquote>
  <ol style="font-size: 10pt" type="a">
    <li><font size="2">all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting
which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial
information; and<br>
&nbsp;</font></li>
    <li><font size="2">any fraud, whether or not material, that involves management or other employees who have a significant role in the
registrant&rsquo;s internal control over financial reporting.</font></li>
  </ol>
</blockquote>

<p>&nbsp;</p>

<p><font size="2" face="Times New Roman">Date:&nbsp;&nbsp;&nbsp; January 26, 2004</font></p>

<p>&nbsp;</p>

<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><u><font size="2" face="Times New Roman">/s/ Jeffrey I.
Badgley&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;</font></u></p>
</td>
</tr>

<tr>
<td valign="top">
&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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</td>
<td valign="top">
<p><font size="2" face="Times New Roman">Jeffrey I. Badgley<br />
 President and Chief Executive Officer</font></p>
</td>
</tr>
</table>

</body>

</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>4
<FILENAME>ex312.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<html>

<head>
<title>Certification</title>
</head>

<body>

<p align="right"><b><font size="3" face="Times New Roman">Exhibit 31.2</font></b></p>

<p align="center"><b><u><font size="2" face="Times New Roman">CERTIFICATIONS</font></u></b></p>

<p><font size="2" face="Times New Roman">I, William G. Miller, certify that:</font></p>

<ol start="1" type="1" style="font-size: 10pt">
<li><font size="2" face="Times New Roman">I have reviewed this quarterly report on Form 10-Q of Miller Industries, Inc. as amended
by this Form 10-Q/A;<br>
&nbsp;</font></li>

<li><font size="2" face="Times New Roman">Based on my knowledge, this report does not contain any untrue statement of a material
fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by this report;<br>
&nbsp;</font></li>

<li><font size="2" face="Times New Roman">The registrant&rsquo;s other certifying officers and I are responsible for establishing
and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant
and have:</font></li>
</ol>

<blockquote>
  <ol style="font-size: 10pt" type="a">
    <li><font size="2">designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our
supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known
to us by others within those entitles, particularly during the period in which this report is being prepared;</font></li>
    <li><font size="2">evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our
conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report
based on such evaluation; and</font></li>
    <li><font size="2" face="Times New Roman">disclosed in this report any
    change in the registrant&#146;s internal control over financial reporting that
    occurred during the registrant&#146;s most recent fiscal quarter (the
    registrant&#146;s fourth fiscal quarter in the case of an annual report) that has
    materially affected, or is reasonably likely to materially affect, the
    registrant&#146;s internal control over financial reporting; and</font></li>
  </ol>
</blockquote>

<ol start="4" type="1" style="font-size: 10pt">
<li><font size="2" face="Times New Roman">The registrant&rsquo;s other certifying officers and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of
registrant&rsquo;s board of directors (or persons performing the equivalent function):</font></li>
</ol>

<blockquote>
  <ol style="font-size: 10pt" type="a">
    <li><font size="2">all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting
which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial
information; and<br>
&nbsp;</font></li>
    <li><font size="2">any fraud, whether or not material, that involves management or other employees who have a significant role in the
registrant&rsquo;s internal control over financial reporting.</font></li>
  </ol>
</blockquote>

<p>&nbsp;</p>

<p><font size="2" face="Times New Roman">Date:&nbsp;&nbsp;&nbsp; January 26, 2004</font></p>

<p>&nbsp;</p>

<table border="0" cellspacing="0" cellpadding="0" width="609">
<tr>
<td valign="top" width="340">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top" width="269">
<p><u><font size="2" face="Times New Roman">/s/ William G. Miller&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;</font></u></p>
</td>
</tr>

<tr>
<td valign="top" width="340">
&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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</td>
<td valign="top" width="269">
<p><font face="Times New Roman" size="2">William G. Miller<br />
 Chairman of the Board and Co-Chief Executive<br>
 Officer</font></p>
</td>
</tr>
</table>

</body>

</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.3
<SEQUENCE>5
<FILENAME>ex313.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<html>

<head>
<title>Certification</title>
</head>

<body>

<p align="right"><b><font size="3" face="Times New Roman">Exhibit 31.3</font></b></p>

<p align="center"><b><u><font size="2" face="Times New Roman">CERTIFICATIONS</font></u></b></p>

<p><font size="2" face="Times New Roman">I, J. Vincent Mish, certify that:</font></p>

<ol start="1" type="1" style="font-size: 10pt">
<li><font size="2" face="Times New Roman">I have reviewed this quarterly report on Form 10-Q of Miller Industries, Inc. as amended
by this Form 10-Q/A;<br>
&nbsp;</font></li>

<li><font size="2" face="Times New Roman">Based on my knowledge, this report does not contain any untrue statement of a material
fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by this report;<br>
&nbsp;</font></li>

<li><font size="2" face="Times New Roman">The registrant&rsquo;s other certifying officers and I are responsible for establishing
and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant
and have:</font></li>
</ol>

<blockquote>
  <ol style="font-size: 10pt" type="a">
    <li><font size="2">designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our
supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known
to us by others within those entitles, particularly during the period in which this report is being prepared;</font></li>
    <li><font size="2">evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our
conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report
based on such evaluation; and</font></li>
    <li><font size="2" face="Times New Roman">disclosed in this report any
    change in the registrant&#146;s internal control over financial reporting that
    occurred during the registrant&#146;s most recent fiscal quarter (the
    registrant&#146;s fourth fiscal quarter in the case of an annual report) that has
    materially affected, or is reasonably likely to materially affect, the
    registrant&#146;s internal control over financial reporting; and</font></li>
  </ol>
</blockquote>

<ol start="4" type="1" style="font-size: 10pt">
<li><font size="2" face="Times New Roman">The registrant&rsquo;s other certifying officers and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of
registrant&rsquo;s board of directors (or persons performing the equivalent function):</font></li>
</ol>

<blockquote>
  <ol style="font-size: 10pt" type="a">
    <li><font size="2">all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting
which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial
information; and<br>
&nbsp;</font></li>
    <li><font size="2">any fraud, whether or not material, that involves management or other employees who have a significant role in the
registrant&rsquo;s internal control over financial reporting.</font></li>
  </ol>
</blockquote>

<p>&nbsp;</p>

<p><font size="2" face="Times New Roman">Date:&nbsp;&nbsp;&nbsp; January 26, 2004</font></p>

<p>&nbsp;</p>

<table border="0" cellspacing="0" cellpadding="0" width="664">
<tr>
<td valign="top" width="340">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top" width="324">
<p><u><font size="2" face="Times New Roman">/s/ J. Vincent Mish&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;</font></u></p>
</td>
</tr>

<tr>
<td valign="top" width="340">
&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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</td>
<td valign="top" width="324">
<p><font face="Times New Roman" size="2">J. Vincent Mish<br />
 Executive Vice President and Chief Financial Officer</font></p>
</td>
</tr>
</table>

</body>

</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>6
<FILENAME>ex321.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<html>

<head>
<title>Certification</title>
</head>

<body>

<p align="right"><b><font size="3" face="Times New Roman">EXHIBIT 32.1</font></b></p>

<p align="center"><font size="3" face="Times New Roman">&nbsp;</font></p>

<p align="center"><b><u><font size="2" face="Times New Roman">CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350</font></u></b></p>

<p><font size="3" face="Times New Roman">&nbsp;</font><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In connection with the Quarterly Report of Miller Industries, Inc. (the
&#147;Company&#148;) on Form 10-Q for the period ending September 30, 2003, as amended by
the Form 10Q/A filed with the Securities and Exchange Commission on the date
hereof (the &#147;Report&#148;), I, Jeffrey I. Badgley,
President and Co-Chief Executive&nbsp; Officer of the  Company, certify, pursuant to 18 U.S.C.
&sect; 1350 as adopted by &sect; 906 of the Sarbanes-Oxley Act of 2002, that:</font></p>

<blockquote>

<p><font size="2" face="Times New Roman">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The  Report  fully complies with the requirements of
section 13(a) or 15(d) of the Securities Exchange Act of 1934; and</font></p>

<p><font size="2" face="Times New Roman">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The information contained in the Report fairly
presents, in all material respects, the financial condition and result of operations of the Company.</font></p>

</blockquote>

<p><font size="2" face="Times New Roman">Dated:&nbsp; January 26, 2004</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="645">
<tr>
<td width="333"></td>
<td width="312">
<p><font size="3" face="Times New Roman">&nbsp;</font></p>

<p><u><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Jeffrey I.
Badgley&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br />

</font></u> <font size="2">Jeffrey I. Badgley<br />
 President and Co-Chief Executive Officer</font></p>
</td>
</tr>
</table>

</body>

</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>7
<FILENAME>ex322.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<html>

<head>
<title>Certification</title>
</head>

<body>

<p align="right"><b><font size="3" face="Times New Roman">EXHIBIT 32.2</font></b></p>

<p align="center"><font size="3" face="Times New Roman">&nbsp;</font></p>

<p align="center"><b><u><font size="2" face="Times New Roman">CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350</font></u></b></p>

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

<p><font size="3" face="Times New Roman">&nbsp;</font><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In connection with the Quarterly Report of Miller Industries, Inc. (the
&#147;Company&#148;) on Form 10-Q for the period ending September 30, 2003, as amended by
the Form 10Q/A filed with the Securities and Exchange Commission on the date
hereof (the &#147;Report&#148;), I, William G. Miller,
Chairman of the Board and Co-Chief Executive Officer of the  Company, certify, pursuant to 18 U.S.C.
&sect; 1350 as adopted by &sect; 906 of the Sarbanes-Oxley Act of 2002, that:</font></p>

<blockquote>

<p><font size="2" face="Times New Roman">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The  Report  fully complies with the requirements of
section 13(a) or 15(d) of the Securities Exchange Act of 1934; and</font></p>

<p><font size="2" face="Times New Roman">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The information contained in the Report fairly
presents, in all material respects, the financial condition and result of operations of the Company.</font></p>

</blockquote>

<p><font size="2" face="Times New Roman">Dated:&nbsp; January 26, 2004</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="645">
<tr>
<td width="347"></td>
<td width="298">
<p><font size="3" face="Times New Roman">&nbsp;</font></p>

<p><u><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ William G.
Miller&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br />

</font></u> <font size="2">William G. Miller<br />
 Chairman of the Board and Co-Chief Executive Officer</font></p>
</td>
</tr>
</table>

</body>

</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.3
<SEQUENCE>8
<FILENAME>ex323.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<html>

<head>
<title>Certification</title>
</head>

<body>

<p align="right"><b><font size="3" face="Times New Roman">EXHIBIT 32.3</font></b></p>

<p align="center"><b><u><font size="2" face="Times New Roman">CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350</font></u></b></p>

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

<p><font size="3" face="Times New Roman">&nbsp;</font><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In connection with the Quarterly Report of Miller Industries, Inc. (the
&#147;Company&#148;) on Form 10-Q for the period ending September 30, 2003, as amended by
the Form 10Q/A filed with the Securities and Exchange Commission on the date
hereof (the &#147;Report&#148;), I, J. Vincent Mish, Executive Vice President and Chief
Financial Officer of the  Company, certify, pursuant to 18 U.S.C.
&sect; 1350 as adopted by &sect; 906 of the Sarbanes-Oxley Act of 2002, that:</font></p>

<blockquote>

<p><font size="2" face="Times New Roman">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The  Report  fully complies with the requirements of
section 13(a) or 15(d) of the Securities Exchange Act of 1934; and</font></p>

<p><font size="2" face="Times New Roman">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The information contained in the Report fairly
presents, in all material respects, the financial condition and result of operations of the Company.</font></p>

</blockquote>

<p><font size="2" face="Times New Roman">Dated:&nbsp; January 26, 2004</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="645">
<tr>
<td width="314"></td>
<td width="331">
<p><font size="3" face="Times New Roman">&nbsp;</font></p>

<p><u><font size="2" face="Times New Roman">&nbsp;&nbsp; /s/ J. Vincent
Mish&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br />

</font></u> <font size="2">J. Vincent Mish<br />
 Executive Vice President and<br />
 Chief Financial Officer</font></p>
</td>
</tr>
</table>

</body>

</html>

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