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<SEC-DOCUMENT>0001167966-04-000375.txt : 20040602
<SEC-HEADER>0001167966-04-000375.hdr.sgml : 20040602
<ACCEPTANCE-DATETIME>20040602155804
ACCESSION NUMBER:		0001167966-04-000375
CONFORMED SUBMISSION TYPE:	POS AM
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20040602

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:		POS AM
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-113782
		FILM NUMBER:		04844584

	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>POS AM
<SEQUENCE>1
<FILENAME>millerposam.htm
<TEXT>
<html>
<head>
<title>Miller Industries, Inc. Post-Effective Amendment</title>
</head>
<body vlink="#0000FF">
<p><font size="1"><a href="#TABLE OF CONTENTS">Table of Contents</a></font></p>
<div align="center">
<table border="1" cellspacing="0" cellpadding="0" style="border-collapse: collapse; border-left-width: 0; border-right-width: 0; border-top-width: 0" bordercolor="#111111">
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<p><font size="1" face="Times New Roman">AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON JUNE
2, 2004&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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" style="border-left-style: none; border-left-width: medium; border-right-style: none; border-right-width: medium; border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1">
<p align="right"><font size="1" face="Times New Roman">REGISTRATION NO. 333-113782</font></p>
</td>
</tr>
</table>
</div>

<p align="center"><b><font size="2" face="Times New Roman">SECURITIES AND EXCHANGE COMMISSION<br>
WASHINGTON DC 20549</font></b></p>

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

<p align="center"><b><font size="4" face="Times New Roman">POST-EFFECTIVE AMENDMENT NO. 1</font></b></p>

<p align="center"><b><font size="2" face="Times New Roman">TO FORM S-1 REGISTRATION STATEMENT</font></b></p>

<p align="center"><b><font size="2" face="Times New Roman">ON FORM S-3 REGISTRATION STATEMENT</font></b></p>

<p align="center"><b><font size="2" face="Times New Roman">UNDER THE SECURITIES ACT OF 1933</font></b></p>

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

<p align="center"><b><font size="5" face="Times New Roman">MILLER INDUSTRIES, INC.<br>
</font></b><font size="2" face="Times New Roman">(Exact Name of Registrant as Specified in Its Charter)</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="684">
<tr>
<td valign="bottom" width="187">
<p align="center"><b><font size="2" face="Times New Roman">Tennessee<br>
</font></b><font size="2" face="Times New Roman">(State or Other Jurisdiction of<br>
Incorporation or Organization)</font></p>

</td>
<td valign="bottom" width="321">
<p align="center"><b><font size="2" face="Times New Roman">8503 Hilltop Drive<br />
 Ooltewah, Tennessee&nbsp; 37363<br>
 (423) 238-4171<br>
 </font></b><font size="2" face="Times New Roman">(Address, Including Zip Code, and<br>
 Telephone Number, Including<br>
 Area Code, of
Registrant&rsquo;s Principal Executive Offices)</font></p>

</td>
<td valign="bottom" width="162">
<p align="center"><b><font size="2" face="Times New Roman">62-1566286<br>
</font></b><font size="2" face="Times New Roman">(I.R.S. Employer<br />
 Identification number)</font></p>

</td>
</tr>

</table>

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

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="680" style="border-collapse: collapse" bordercolor="#111111">

<tr>
<td valign="bottom" width="340">

<p align="center"><b><font size="2" face="Times New Roman">Frank Madonia<br />
 Vice President, Secretary and General Counsel<br />
 8503 Hilltop Drive<br />
 Ooltewah, Tennessee&nbsp; 37363<br />
 (423) 238-4171<br>
 </font></b><font size="2" face="Times New Roman">(Name, Address, Including Zip Code, and Telephone Number,<br>
 Including Area
Code, of Agent for Service)</font></p>

</td>
<td valign="bottom" width="340">
<p align="center"><font size="2" face="Times New Roman">Copies To:<br />
 <b>David A. Stockton<br />
 Kilpatrick Stockton LLP<br />
 1100 Peachtree Street<br />
 Suite 2800<br />
 Atlanta, Georgia&nbsp; 30309<br />
 (404) 815-6500</b></font></p>
</td>
</tr>
</table>
</div>

<p style="text-indent: 40"><b><font size="2" face="Times New Roman">Approximate date of commencement of proposed sale to the public:</font></b><font size=
"2">&nbsp; From time to time after this registration statement becomes effective.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">If the only
securities being registered on this form are being offered pursuant to dividend
or interest reinvestment plans, please check the following box.&nbsp; </font><font face="Wingdings" size="2">&#168;</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">If any of the
securities being registered on this form are to be offered on a delayed or
continuous basis pursuant to Rule 415 under the Securities Act of 1933, other
than securities offered only in connection with dividend or interest
reinvestment plans, check the following box.&nbsp;&nbsp;&nbsp;&nbsp; </font><FONT FACE="Wingdings 2" size="2">&#83;</FONT></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">If this form is
filed to register additional securities for an offering pursuant to Rule 462(b)
under the Securities Act, please check the following box and list the Securities
Act registration statement number of the earlier effective registration
statement for the same offering.&nbsp; </font><font face="Wingdings" size="2">&#168;</font><font size=
"2">&nbsp;&nbsp; _________</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">If this form is
a post-effective amendment filed pursuant to Rule 462(b) under the Securities
Act, check the following box and list the Securities Act registration statement
number of the earlier registration statement for the same offering.&nbsp; </font><font face="Wingdings" size="2">&#168;</font><font size="2">&nbsp;&nbsp; _____</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">If delivery of
the prospectus is expected to be made pursuant to Rule 434, please check the
following box.&nbsp; </font><font face="Wingdings" size="2">&#168;</font></p>

<p style="text-indent: 40"><b><font size="1" face="Times New Roman">The Registrant hereby amends this Registration Statement on such date or dates as may
be necessary to delay its effective date until the Registrant shall file a further amendment which specifically states that this
Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the
Registration Statement shall become effective on such date as the Commission, acting pursuant to said Section 8(a), may
determine.</font></b></p>
<font size="2" face="Times New Roman"><hr size="1" color="#C0C0C0" STYLE="page-break-after: always"></font>

<p align="center"><b><font size="3" face="Times New Roman">EXPLANATORY NOTE</font></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">This
Post-Effective Amendment No. 1 to Form S-1 on Form S-3 is being filed to convert
the Registration Statement on Form S-1 (Commission File No. 333-113782) into a
Registration Statement on Form S-3.&nbsp; The Registration Statement on Form S-1
registered the resale of 1,317,707 shares of our common stock, par value $.01
per share, by certain selling shareholders</font><b><font size="1" face="Times New Roman">.</font></b></p>

&nbsp;<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp; </p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<font size="2" face="Times New Roman"><hr size="1" color="#C0C0C0" STYLE="page-break-after: always"></font>

<p><b><font size="2" color="red" face="Times New Roman">The information in this prospectus is not complete and may be
changed.&nbsp; These securities may not be sold until the registration statement filed with the Securities and Exchange Commission
is effective.&nbsp; This prospectus is not an offer to sell nor does it seek an offer to buy these securities in any jurisdiction
where the offer or sale is not permitted.</font></b></p>

<p align="center"><b><font size="3" face="Times New Roman">SUBJECT TO COMPLETION</font></b></p>

<p align="center"><b><font size="3" face="Times New Roman">DATED JUNE 2, 2004</font></b></p>

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

<p align="center"><img border="0" src="millerlogo.jpg" width="193" height="41"></p>

<p align="center"><b><font size="3" face="Times New Roman">1,317,707 Shares of Common Stock</font></b></p>

<p align="center" style="text-indent: 40"><font size="3" face="Times New Roman">________________________________________</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">This prospectus covers 1,317,707 shares of our common stock, $0.01 par value, that may be
offered for resale from time to time by certain of our shareholders who are identified later in this prospectus.&nbsp; We will not
receive any of the proceeds from the sale of the shares by the selling shareholders.</font></p>

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

<p style="text-indent: 40"><font size="2" face="Times New Roman">Our common stock is traded on the New York Stock Exchange under the symbol
&ldquo;MLR&rdquo;.&nbsp; On June 1, 2004, the last sales price of our common stock as reported by the NYSE was $8.98 per
share.</font></p>

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

<p align="center"><b><font size="2" face="Times New Roman">This investment involves risk.&nbsp; See &ldquo;Risk Factors&rdquo;
beginning on Page 2.</font></b></p>

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

<p style="text-indent: 40"><font size="2" face="Times New Roman"><b>Neither the
Securities and Exchange Commission nor any state securities commission has
approved or disapproved of these securities or determined or passed upon the
adequacy or accuracy of this prospectus.&nbsp; Any representation to the
contrary is a criminal offense</b>.</font></p>

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

<p align="center"><b><font size="2" face="Times New Roman">The date of this prospectus is June _____, 2004</font></b></p>
&nbsp;<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<font size="2" face="Times New Roman"><hr size="1" color="#C0C0C0" STYLE="page-break-after: always"></font>

<p>&nbsp;</p>

<p align="center"><b><font size="3" face="Times New Roman">
<a name="TABLE OF CONTENTS">TABLE OF CONTENTS</a></font></b></p>

<div align="center">
  <center>
  <table border="1" cellpadding="3" cellspacing="0" width="655" fpTblFormat="38;000100000" style="border-collapse: collapse; border-width: 0" bordercolor="#111111">
    <tr>
      <td style="border-style: none; border-width: medium" width="605">
      <font face="Times New
Roman" size="2">&nbsp;</font></td>
      <td style="border-style: none; border-width: medium" width="38">
      <p align="right"><font size="2" face="Times New
Roman">
<b><u>Page</u></b></font></td>
    </tr>
    <tr>
      <td style="border-style: none; border-width: medium" width="605"><font size="2" face="Times New
Roman"><a href="#SUMMARY">Summary</a></font></td>
      <td style="border-style: none; border-width: medium" width="38" align="right"><font size="2" face="Times New
Roman">1</font></td>
    </tr>
    <tr>
      <td style="border-style: none; border-width: medium; background-color: #FFF3CE" width="605"><font size="2" face="Times New Roman">
      <a href="#RISK">Risk
Factors</a></font></td>
      <td style="border-style: none; border-width: medium; background-color: #FFF3CE" width="38" align="right"><font size="2" face="Times New Roman">
      2</font></td>
    </tr>
    <tr>
      <td style="border-style: none; border-width: medium" width="605"><font size="2" face="Times New Roman">
      <a href="#FORWARD">Forward Looking
Statements</a></font></td>
      <td style="border-style: none; border-width: medium" width="38" align="right"><font size="2" face="Times New Roman">
      6</font></td>
    </tr>
    <tr>
      <td style="border-style: none; border-width: medium; background-color: #FFF3CE" width="605"><font size="2" face="Times New Roman">
      <a href="#SELLING SHAREHOLDERS">Selling
Shareholders</a></font></td>
      <td style="border-style: none; border-width: medium; background-color: #FFF3CE" width="38" align="right"><font size="2" face="Times New Roman">
      7</font></td>
    </tr>
    <tr>
      <td style="border-style: none; border-width: medium" width="605"><font size="2" face="Times New Roman">
      <a href="#PLAN">Plan of
Distribution</a></font></td>
      <td style="border-style: none; border-width: medium" width="38" align="right"><font size="2" face="Times New Roman">
      8</font></td>
    </tr>
    <tr>
      <td style="border-style: none; border-width: medium; background-color: #FFF3CE" width="605"><font size="2" face="Times New Roman">
      <a href="#USE">Use of
Proceeds</a></font></td>
      <td style="border-style: none; border-width: medium; background-color: #FFF3CE" width="38" align="right"><font size="2" face="Times New Roman">9</font></td>
    </tr>
    <tr>
      <td style="border-style: none; border-width: medium" width="605"><font size="2" face="Times New Roman">
      <a href="#LEGAL">Legal
Matters</a></font></td>
      <td style="border-style: none; border-width: medium" width="38" align="right"><font size="2" face="Times New Roman">9</font></td>
    </tr>
    <tr>
      <td style="border-style: none; border-width: medium; background-color: #FFF3CE" width="605"><font size="2" face="Times New
Roman"><a href="#EXPERTS">Experts</a></font></td>
      <td style="border-style: none; border-width: medium; background-color: #FFF3CE" width="38" align="right"><font size="2" face="Times New
Roman">9</font></td>
    </tr>
    <tr>
      <td style="border-style: none; border-width: medium" width="605"><font size="2" face="Times New Roman">
      <a href="#INCORPORATION">Incorporation of Documents by
Reference</a></font></td>
      <td style="border-style: none; border-width: medium" width="38" align="right"><font size="2" face="Times New Roman">10</font></td>
    </tr>
    <tr>
      <td style="border-style: none; border-width: medium; background-color: #FFF3CE" width="605"><font size="2" face="Times New Roman">
      <a href="#WHERE">Where You Can Find More
Information</a></font></td>
      <td style="border-style: none; border-width: medium; background-color: #FFF3CE" width="38" align="right"><font size="2" face="Times New Roman">10</font></td>
    </tr>
  </table>
  </center>
</div>

<p style="text-indent: 40"><b><font size="2" face="Times New Roman">No dealer, sales person, or other individual has been authorized to give any
information or to make any representations not contained in this prospectus.&nbsp; If given or made, such information or
representations must not be relied upon as having been authorized by us.&nbsp; This prospectus does not constitute an offer to
sell, or a solicitation of an offer to buy, the shares in any jurisdiction where, or to any person to whom, it is unlawful to make
such offer or solicitation.&nbsp; Neither the delivery of this prospectus nor any sale made hereunder shall, under any
circumstances, create an implication that there has not been any change in the facts set forth in this prospectus or in our affairs
since the date hereof.&nbsp; This prospectus includes trademarks of ours.&nbsp; All other trademarks appearing in this prospectus
are the property of their respective holders.</font></b></p>

<p>&nbsp;</p>

<p align="right">&nbsp;</p>

<p>&nbsp;</p>

<p>&nbsp;</p>

<p>&nbsp;</p>

<p align="center"><font face="Times New Roman" size="2">i<hr size="1" color="#C0C0C0" STYLE="page-break-after: always">
<p><font size="1"><a href="#TABLE OF CONTENTS">Table of Contents</a></font></p>
</font>

<p align="center"><b><font size="3" face="Times New Roman"><a name="SUMMARY">SUMMARY</a></font></b></p>

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

<p style="text-indent: 40"><i><font size="2" face="Times New Roman">General</font></i></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">Miller Industries, Inc. is the world&rsquo;s largest manufacturer of vehicle towing and
recovery equipment, with executive offices in Ooltewah, Tennessee and Atlanta, Georgia, and manufacturing operations in Tennessee,
Pennsylvania, France and England.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">Since 1990, we have developed or acquired several of the most well-recognized brands in
the towing and recovery equipment manufacturing industry.&nbsp; Our strategy has been to diversify our line of products and
increase our market share in the industry through a combination of internal growth and development and acquisitions of
complementary businesses.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">In February 1997, we formed our towing services division, RoadOne, to offer a broad range
of towing and transportation services.&nbsp; We subsequently disposed of all towing services operations.&nbsp; In addition, we have
made the decision to sell our distribution group.&nbsp; As a result of these decisions, both the towing services segment and the
distribution group have been classified as discontinued operations.&nbsp; As of December 31, 2003, we had sold or closed all of our
RoadOne terminals and one distributor location.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">We were incorporated in the State of Tennessee in April 1994.&nbsp; The address of our
principal executive office is 8503 Hilltop Drive, Ooltewah, Tennessee 37363, and our telephone number is (423) 238-4171.&nbsp; We
invite you to visit our web site at http://www.millerind.com.&nbsp; The information contained on our web site is not incorporated
in this prospectus.</font></p>

<p style="text-indent: 40"><i><font size="2" face="Times New Roman">Recent Developments</font></i></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">On May 26, 2004, we completed</font> <font size="2">a private placement of 480,000 shares
of our common stock to certain accredited investors.&nbsp; The proceeds from this private placement, together with additional
borrowings under our senior credit facility, were used to retire approximately $5.4 million of our subordinated debt and
approximately $350,000 of accrued interest  on such  subordinated debt.</font></p>

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

<p style="text-indent: 40"><font size="2" face="Times New Roman">This prospectus
covers 1,317,707 shares of our common stock, par value $.01 per share, that may
be offered for resale from time to time by certain of our shareholders who are
identified later in this prospectus.&nbsp; We will not receive any of the
proceeds from the sale of the shares by the selling shareholders</font><font size="2">.</font></p>

<div align="center">
  <center>
  <table border="1" cellpadding="5" cellspacing="0" style="border-collapse: collapse; border-width: 0" bordercolor="#111111" width="510">
    <tr>
      <td style="border-style: none; border-width: medium" width="378"><font size="2" face="Times New Roman">Common stock
offered:&nbsp;</font></td>
      <td style="border-style: none; border-width: medium" width="132"><font size="2" face="Times New Roman">1,317,707 shares</font></td>
    </tr>
    <tr>
      <td style="border-style: none; border-width: medium" width="378"><font size="2" face="Times New Roman">Common stock to be outstanding after the
offering:&nbsp;</font></td>
      <td style="border-style: none; border-width: medium" width="132"><font size="2" face="Times New Roman">11,178,129 shares</font></td>
    </tr>
    <tr>
      <td style="border-style: none; border-width: medium" width="378"><font size="2" face="Times New Roman">
      New York Stock Exchange symbol: </font></td>
      <td style="border-style: none; border-width: medium" width="132"><font size="2" face="Times New Roman">MLR</font></td>
    </tr>
  </table>
  </center>
</div>
<p>&nbsp;</p>
<p>&nbsp;</p>

<p align="center"><font size="2" face="Times New Roman">1<hr size="1" color="#C0C0C0" STYLE="page-break-after: always">
<p><font size="1"><a href="#TABLE OF CONTENTS">Table of Contents</a></font></p>
</font>

<p align="center"><b><font size="3" face="Times New Roman"><a name="RISK">RISK</a> FACTORS</font></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman"><i>An
investment in the shares offered hereby involves a significant degree of risk.&nbsp;
You should carefully consider the risks described below and all other
information contained in this prospectus before you decide to buy our common
stock.&nbsp; While we have described all risks and uncertainties that we believe
to be material to our business, it is possible that other risks and
uncertainties that affect our business will arise or become material in the
future</i></font><font size="2">.</font></p>

<p><b><i><font size="2" face="Times New Roman">We have a high level of indebtedness and certain requirements that we must comply
with under our credit facilities that may affect the growth and profitability of our business.</font></i></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">As of May 28, 2004, after giving effect to the use of proceeds from our recently
completed private placement of common stock discussed earlier in this prospectus, our debt included approximately $24.5 million
under our senior credit facility and $4.3 million under our junior credit facility.&nbsp;
Both of these facilities mature in July 2005.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">As a consequence of our level of indebtedness, a substantial portion of our cash flow from
operations as well as from sales of our distributorships must be dedicated to debt service requirements.&nbsp; The terms of our
outstanding indebtedness restrict our ability and our subsidiaries&rsquo; ability to, among other things, incur additional
indebtedness, pay dividends or make certain other restricted payments or investments in certain situations, consummate certain
asset sales, enter into certain transactions with affiliates, incur liens, or merge or consolidate with any other person or sell,
assign, transfer, lease, convey or otherwise dispose of all or substantially all of our or their assets.&nbsp; Our credit
facilities also require us to meet certain financial tests and comply with certain other reporting, affirmative and negative
covenants.&nbsp; We have experienced difficulties meeting these financial tests in the past and may continue to do so in the
future.&nbsp; In addition, our substantial indebtedness may make us more vulnerable to general adverse economic and industry
conditions.&nbsp; Our credit facilities are collateralized by liens on all of our assets.&nbsp; The liens give the lenders the
right to foreclose on our assets under certain defined events of default and such foreclosure could allow the lenders to gain
control of our operations.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">If we were to fail to comply with the requirements under the credit facilities, such
non-compliance would result in an event of default, which if not waived by the lending groups would result in the acceleration of
the amounts due under the respective credit facility as well as other remedies.&nbsp; Under these circumstances, we could be
required to find alternative funding sources, or to sell assets.&nbsp;&nbsp; We
will be required to refinance or extend the maturity of both debt facilities in
any event upon their maturity dates in July 2005.&nbsp; There is no assurance that we would be able to obtain any
such refinancing or that we would be able to sell assets on terms that are acceptable to us or at all.&nbsp; If we were to be
unsuccessful in our efforts to refinance the credit facility, we might be required to seek bankruptcy court or other protection
from our creditors.</font></p>

<p><b><i><font size="2" face="Times New Roman">The wind down of our towing services division may divert the attention of our
management from our core manufacturing business and we still have retained certain liabilities related to the towing services
division.</font></i></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">We sold all of our towing services businesses in a relatively short period of time during
fiscal 2003.&nbsp; The net cash proceeds from these sales exceeded the RoadOne revolving commitment under the senior credit
facility associated with the sold operations, as well as other associated liabilities.&nbsp; Almost all of these businesses will
continue to operate under new ownership and in general their customary operating liabilities
have been assumed by the new
owners.&nbsp; We nevertheless will be subject to some continuing liabilities with respect to the pre-sale operations of these
businesses, including, for example, liabilities related to litigation, certain trade payables, parent guarantees, workers
compensation and other insurance, surety bonds, and real estate.&nbsp; It is possible that the sale proceeds and the remaining
assets of the towing services segment will not be sufficient to satisfy such liabilities.&nbsp; We may also be subject to
inefficiencies, management distractions, additional expenses and uncertainties resulting from the rapid wind down of the
infrastructure that was developed to provide administrative support to over 100 towing service locations.&nbsp; Although we believe
that we can manage the wind down effectively, there can be no assurance that such will be the case.&nbsp; Even if we are able to
manage the wind down effectively, it may nevertheless have an adverse impact on our operating results.</font></p>

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</font>

<p style="text-indent: 40"><font size="2" face="Times New Roman">In addition, we have experienced difficulty in maintaining our insurance and surety bond
coverage primarily as a result of disruption in these markets resulting from the events of September 11, 2001, general economic
conditions and our operating results.</font></p>

<p><b><i><font size="2" face="Times New Roman">We have experienced certain difficulties and unexpected expenses, and may continue
to do so, related to entering into new lines of business.</font></i></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">Historically, our expertise has been in the manufacture of towing and recovery equipment
and we had no prior operating experience in other lines of business prior to 1997.&nbsp; Commencing during fiscal 1997, we entered
three new lines of business through the acquisition of towing and recovery equipment distributors and towing services companies,
and the establishment of our Financial Services Group.&nbsp; Our operation of these businesses has been subject to all of the risks
inherent in the establishment of a new business enterprise.&nbsp; Such acquisitions presented the additional risk that
newly-acquired businesses could be viewed as being in competition with our other customers.&nbsp; Although the new businesses are
closely related to our towing and recovery equipment manufacturing business, we experienced difficulties and unexpected expenses
establishing and operating these new businesses, and may continue to experience such difficulties and expenses as we wind down the
towing services segment and the distribution group.</font></p>

<p><b><i><font size="2" face="Times New Roman">Our business is subject to the cyclical nature of our industry, general economic
conditions and weather.&nbsp; Adverse changes with respect to any of these factors may lead to a downturn in our
business.</font></i></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">The towing and recovery industry is cyclical in nature and has been affected historically
by high interest rates, insurance costs, and economic conditions in general.&nbsp; Accordingly, a downturn in the economy could
have a material adverse effect on our operations, as has been the case during the current general economic downturn.&nbsp; The
industry is also influenced by consumer confidence and general credit availability, and by weather conditions, none of which is
within our control.</font></p>

<p><b><i><font size="2" face="Times New Roman">Our dependence upon outside suppliers for our raw materials and other purchased
component parts, leaves us subject to price increases and delays in receiving supplies of such materials or
parts.</font></i></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">We are dependent upon outside suppliers for our raw material needs and other purchased
component parts and, therefore, are subject to price increases and delays in receiving supplies of such materials and component
parts.&nbsp; There can be no assurance that we will be able to pass any price increase on to our customers.&nbsp; Although we
believe that sources of our materials and component parts will continue to be adequate to meet our requirements and that
alternative sources are available, events beyond our control could have an adverse effect on the cost or availability of such
materials and component parts.&nbsp; Additionally, demand for our products could be negatively affected by the unavailability of
truck chassis, which are manufactured by third parties and are typically purchased separately by our distributors or by towing
operators and are sometimes supplied by us.</font></p>

<p><b><i><font size="2" face="Times New Roman">Our competitors could impede our ability to attract new customers, or attract
current customers away from us.</font></i></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">The towing and recovery equipment manufacturing industry is highly competitive.&nbsp;
Competition for sales exists at both the distributor and towing-operator levels and is based primarily on product quality and
innovation, reputation, technology, customer service, product availability and price.&nbsp; In addition, sales of our products are
affected by the market for used towing and recovery equipment.&nbsp; Certain of our competitors may have substantially greater
financial and other resources and may provide more attractive dealer and retail customer financing alternatives than us.&nbsp; We
may also face significant competition from large competitors as we enter other new lines of business, including financial
services.</font></p>

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</font>

<p><b><i><font size="2" face="Times New Roman">Our future success depends upon our ability to develop proprietary products and
technology</font></i></b><b><font size="2">.</font></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">Historically, we have been able to develop or acquire patented and other proprietary
product innovations which have allowed us to produce what management believes to be technologically advanced products relative to
most of our competition.&nbsp; Certain of our patents expire in 2004 at which time we may not have a continuing competitive
advantage through proprietary products and technology.&nbsp; In addition, pursuant to the terms of a consent judgment entered into
in 2000 with the Antitrust Division of the U.S. Department of Justice, we are required to offer non-exclusive royalty-bearing
licenses to certain of our key patents to all wrecker and car carrier manufacturers.&nbsp; Our historical market position has been
a result, in part, of our continuous efforts to develop new products.&nbsp; Our future success and ability to maintain market share
will depend, to an extent, on new product development.</font></p>

<p><b><i><font size="2" face="Times New Roman">We depend upon skilled labor to manufacture our products.&nbsp; If we experience
problems hiring and retaining skilled labor, our business may be negatively affected.</font></i></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">The timely production of our wreckers and car carriers requires an adequate supply of
skilled labor.&nbsp; In addition, the operating costs of each manufacturing facility can be adversely affected by high turnover in
skilled positions.&nbsp; Accordingly, our ability to increase sales, productivity and net earnings will be limited to a degree by
our ability to employ the skilled laborers necessary to meet our requirements.&nbsp; There can be no assurance that we will be able
to maintain an adequate skilled labor force necessary to efficiently operate our facilities.&nbsp; The United Auto Workers Union
filed a representation petition with the National Labor Relations Board for the employees at our Ooltewah, Tennessee manufacturing
plant.&nbsp; A vote was held on such union representation on April 11, 2002.&nbsp; The employees of the Ooltewah manufacturing
plant voted against joining the United Auto Workers Union.&nbsp; There can be no assurance that the employees at the Ooltewah
manufacturing plant or other of our employees may not choose to become unionized in the future.</font></p>

<p><b><i><font size="2" face="Times New Roman">If our common stock was delisted from the New York Stock Exchange the market for our
common stock may be substantially less active and it may impair the ability of our shareholders to buy and sell our common
stock.</font></i></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">To remain listed on the New York Stock Exchange, the average closing price of our stock
must not drop below $1.00 per share for 30 days or more.&nbsp; Our common stock price was below $1.00 per share for an extended
period during 2001 and the common stock was in danger of being delisted.&nbsp; A one-for-five reverse stock split was effected on
October 1, 2001, and the price of the common stock has not been below $2.10 since that time.&nbsp; We received notification from
the New York Stock Exchange on June 26, 2003 that, based on market information and information in our recent public filings, we
were not in compliance with the New York Stock Exchange&rsquo;s continued listing standards.&nbsp; The New York Stock Exchange
requires shareholders&rsquo; equity of not less than $50.0 million and a 30-day average market capitalization of $50.0
million.&nbsp; Our shareholders&rsquo; equity was $37.0 million as of March 31, 2004.&nbsp; As of May 28, 2004, we had a 30-day
average market capitalization of $96.4 million.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">We have compiled a three-pronged plan for regaining compliance with the continued listing
standards.&nbsp; Our plan is to restructure our bank facilities and rationalize the timing of our debt service, dispose of our
remaining RoadOne and distributor operations within the time period specified and focus all of our resources, manpower as well as
financial, on returning the manufacturing operations to their historically profitable levels.&nbsp; In September 2003, we were
notified that the New York Stock Exchange accepted our plan to regain compliance with the New York Stock Exchange continued listing
standards related to shareholders&rsquo; equity and market capitalization within an eighteen month timeframe.&nbsp; With the
approval by shareholders of the conversion of a portion of our subordinated debt into our common stock, we have completed the
restructuring of our facilities.&nbsp; We have also disposed of the remainder of our RoadOne operations and are in the process of
disposing of our distributors.&nbsp; During this timeframe, we will be subject to quarterly monitoring for compliance by the New
York Stock Exchange.</font></p>

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</font>

<p style="text-indent: 40"><font size="2" face="Times New Roman">If our common stock were to be delisted from the New York Stock Exchange, it is likely
that the trading market for our common stock would be substantially less active, and the ability of shareholders to buy and sell
shares of our common stock would be materially impaired.&nbsp; In addition, the delisting of our stock could adversely affect our
ability to enter into future equity financing transactions.&nbsp; In the event that our stock is delisted from the New York Stock
Exchange, we would pursue listing on an alternative national securities exchange or association.</font></p>

<p><b><i><font size="2" face="Times New Roman">Any loss of the services of our key executives could have a material adverse impact
on our operations.</font></i></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">Our success is highly dependent on the continued services of our management team.&nbsp;
The loss of services of one or more key members of our senior management team could have a material adverse effect on
us.</font></p>

<p><b><i><font size="2" face="Times New Roman">A product liability claim in excess of our insurance coverage or an inability to
acquire insurance at commercially reasonable rates could have a material adverse effect upon our business.</font></i></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">We are subject to various claims, including automobile and product liability claims
arising in the ordinary course of business, and may at times be a party to various legal proceedings incidental to our
business.&nbsp; We maintain reserves and liability insurance coverage at levels based upon commercial norms and our historical
claims experience.&nbsp; A successful product liability or other claim brought against us in excess of our insurance coverage or
the inability of us to acquire insurance at commercially reasonable rates could have a material adverse effect upon our business,
operating results and financial condition.</font></p>

<p><b><i><font size="2" face="Times New Roman">A continued increase in insurance and fuel costs will have a material effect upon
our business.</font></i></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">As a result of the events of September 11, 2001 and other general economic factors, we
have experienced a substantial increase in our insurance costs and have experienced fluctuations in fuel and other transportation
costs.&nbsp; Our customers have also experienced reduced availability of credit for purchasing equipment.&nbsp; There can be no
assurance that these costs will not continue to increase for us.&nbsp; Such increases have had, and may continue to have, a
material effect upon our business and operating results.</font></p>

<p><b><i><font size="2" face="Times New Roman">Our stock price may fluctuate greatly as a result of the general volatility of the
stock market.</font></i></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">From time to time, there may be significant volatility in the market price for our common
sock.&nbsp; Our quarterly operating results, changes in earnings estimated by analysts, changes in general conditions in our
industry or the economy or the financial markets or other developments affecting us could cause the market price of the common
stock to fluctuate substantially.&nbsp; In addition, in recent years the stock market has experienced significant price and volume
fluctuations.&nbsp; This volatility has had a significant effect on the market prices of securities issued by many companies for
reasons unrelated to their operating performance.</font></p>

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<p><font size="1"><a href="#TABLE OF CONTENTS">Table of Contents</a></font></p>
</font>

<p><b><i><font size="2" face="Times New Roman">Our Chairman and Co-Chief Executive Officer owns a substantial interest in our
common stock.&nbsp; He may vote his shares in ways with which you disagree.</font></i></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">William G. Miller, our chairman, beneficially owns approximately 20% of the outstanding
shares of common stock.&nbsp; Accordingly, Mr. Miller has the ability to exert significant influence over our business affairs,
including the ability to influence the election of directors and the result of voting on all matters requiring shareholder
approval.</font></p>

<p><b><i><font size="2" face="Times New Roman">Our charter and bylaws contain anti-takeover provisions that may make it more
difficult or expensive to acquire us in the future or may negatively affect our stock price.</font></i></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">Our charter and bylaws contain restrictions that may discourage other persons from
attempting to acquire control of us, including, without limitation, prohibitions on shareholder action by written consent and
advance notice requirements respecting amendments to certain provisions of our charter and bylaws.&nbsp; In addition, our charter
authorizes the issuance of up to 5,000,000 shares of preferred stock.&nbsp; The rights and preferences for any series of preferred
stock may be set by the board of directors, in its sole discretion and without shareholder approval, and the rights and preferences
of any such preferred stock may be superior to those of common stock and thus may adversely affect the rights of holders of common
stock.</font></p>

<p align="center"><b><font size="3" face="Times New Roman"><a name="FORWARD">FORWARD</a> LOOKING STATEMENTS</font></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">Certain statements in this prospectus 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 our
management&rsquo;s belief as well as assumptions made by, and information currently available to, our management pursuant to
&ldquo;safe harbor&rdquo; provisions of the Private Securities Litigation Reform Act of 1995.&nbsp; Our actual results may differ
materially from the results anticipated in these forward-looking statements due to, among other things, factors set forth above
under the heading &ldquo;Risk Factors,&rdquo; and in particular, the risks associated with the wind down of the towing services
segment and the risks associated with the terms of our substantial indebtedness.&nbsp; We caution that such factors are not
exclusive.&nbsp; We do not undertake to update any forward-looking statement that may be made from time to time by us, or on our
behalf.</font></p>

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

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</font>

<p align="center"><b><font size="3" face="Times New Roman">
<a name="SELLING SHAREHOLDERS">SELLING SHAREHOLDERS</a></font></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">The following table sets forth the names of the selling shareholders, the number of shares
beneficially owned by each selling shareholder  as of
June 1, 2004, the percentage of our total outstanding common stock owned by each selling shareholder as of
June 1, 2004 (unless such
percentage is less than 1%), and the maximum number of shares that may be offered for sale by such selling shareholder pursuant to
this prospectus.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">An aggregate of 1,317,707 shares of common stock are covered for possible sale by the
selling shareholders using this prospectus.&nbsp; These shares were issued to the selling shareholders pursuant to exchange
agreements that were entered into in connection with the conversion of our subordinated debt and warrants to common stock.&nbsp; We
will not receive any proceeds from any sale of the shares.&nbsp; Except as set forth in the footnotes to the table below, no
selling shareholder has had any position, office, or other material relationship with us or any of our predecessors or affiliates
within the past three years.</font></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="662" style="border-collapse: collapse" bordercolor="#111111">
<tr>
<td valign="bottom" width="215">&nbsp;</td>
<td valign="bottom" width="19">
<sup><b><font face="Times New Roman Bold" size="2">&nbsp;</font></b></sup></td>
<td valign="bottom" width="120" style="border-bottom-style: solid; border-bottom-width: 1">
<p align="center"><b><font size="2" face="Times New Roman">Total Number of<br>
Shares Beneficially<br>
Owned </font><sup><font size="2" face="Times New Roman Bold">(1)</font></sup></b></p>
</td>
<td valign="bottom" width="18">
<sup><b><font face="Times New Roman Bold" size="2">&nbsp;</font></b></sup></td>
<td valign="bottom" width="119" style="border-bottom-style: solid; border-bottom-width: 1">
<p align="center"><b><font size="2" face="Times New Roman">Total Number of<br>
Shares Offered for<br>
Resale </font><sup><font size=
"2" face="Times New Roman Bold">(2)</font></sup></b></p>
</td>
<td valign="bottom" width="18">
<sup><b><font face="Times New Roman Bold" size="2">&nbsp;</font></b></sup></td>
<td valign="bottom" width="97" style="border-bottom-style: solid; border-bottom-width: 1">
<p align="center"><b><font size="2" face="Times New Roman">Percentage<br>
Owned </font><sup><font face="Times New Roman Bold" size="2">(3)</font></sup></b></p>
</td>
<td valign="bottom" width="22">
<sup><b><font face="Times New Roman Bold" size="2">&nbsp;</font></b></sup></td>
<td valign="bottom" width="85" style="border-bottom-style: solid; border-bottom-width: 1">
<p align="center"><b><font size="2" face="Times New Roman">Percentage<br>
Owned After the<br>
Offering</font><sup><font size="2"
face="Times New Roman Bold"> (4)</font></sup></b></p>
</td>
</tr>

<tr>
<td valign="top" width="215">
<p style="margin-top: 10"><font size="2" face="Times New Roman">Harbourside Investments, LLLP<sup>(5)</sup></font></p>
</td>
<td valign="top" width="19">
<p style="margin-top: 10">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="120" style="border-top-style: solid; border-top-width: 1">
<p style="margin-top: 10"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
583,556</font></p>
</td>
<td valign="top" width="18">
<p style="margin-top: 10">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="119" style="border-top-style: solid; border-top-width: 1">
<p style="margin-top: 10"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 583,556</font></p>
</td>
<td valign="top" width="18">
<p style="margin-top: 10">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="97" style="border-top-style: solid; border-top-width: 1">
<p style="margin-top: 10"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;
5.22%</font></p>
</td>
<td valign="top" width="22">
<p style="margin-top: 10">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="85" style="border-top-style: solid; border-top-width: 1">
<p align="center" style="margin-top: 10"><font size="2" face="Times New Roman">*</font></p>
</td>
</tr>

<tr>
<td valign="top" width="215">
<p><font size="2" face="Times New Roman">Contrarian Funds, LLC</font></p>
</td>
<td valign="top" width="19">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="120">
<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
734,151</font></p>
</td>
<td valign="top" width="18">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="119">
<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 734,151</font></p>
</td>
<td valign="top" width="18">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="97">
<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
6.57%</font></p>
</td>
<td valign="top" width="22">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="85">
<p align="center"><font size="2" face="Times New Roman">*</font></p>
</td>
</tr>
</table>
</div>

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

<table border="1" cellpadding="3" cellspacing="0" style="border-collapse: collapse; border-width: 0" bordercolor="#111111" width="698">
  <tr>
    <td width="31" valign="top" style="border-style: none; border-width: medium"><font size="2" face="Times New Roman">*</font></td>
    <td width="664" style="border-style: none; border-width: medium"><font size="2" face="Times New Roman">Less than 1%</font></td>
  </tr>
  <tr>
    <td width="31" valign="top" style="border-style: none; border-width: medium"><font size="2" face="Times New Roman">(1)</font></td>
    <td width="664" style="border-style: none; border-width: medium"><font size="2" face="Times New Roman">
    Includes all shares beneficially owned by the selling shareholder, whether
    or not registered hereunder.</font></td>
  </tr>
  <tr>
    <td width="31" valign="top" style="border-style: none; border-width: medium">
    <font face="Times New Roman" size="2">(2)</font></td>
    <td width="664" style="border-style: none; border-width: medium"><font size="2" face="Times New Roman">
    Only the shares registered hereunder, as shown in this column for each
    person, may be offered and resold by the selling shareholder pursuant to
    this prospectus.&nbsp; There is no assurance, however, that any of the
    selling shareholders will sell any or all of such shares.</font></td>
  </tr>
  <tr>
    <td width="31" valign="top" style="border-style: none; border-width: medium"><font size="2" face="Times New Roman">(3)</font></td>
    <td width="664" style="border-style: none; border-width: medium"><font size="2" face="Times New Roman">Each selling shareholder&rsquo;s percentage was
calculated by dividing the total number of shares outstanding as of June 1, 2004 (11,178,129) by the selling shareholder&rsquo;s
number of beneficially owned shares.</font></td>
  </tr>
  <tr>
    <td width="31" valign="top" style="border-style: none; border-width: medium"><font size="2" face="Times New Roman">(4)</font></td>
    <td width="664" style="border-style: none; border-width: medium"><font size="2" face="Times New Roman">Assumes all shares registered hereunder are sold
by the selling shareholder.</font></td>
  </tr>
  <tr>
    <td width="31" valign="top" style="border-style: none; border-width: medium"><font size="2" face="Times New Roman">
    (5)</font></td>
    <td width="664" style="border-style: none; border-width: medium"> <font size="2">William G. Miller, our
Chairman and Co-Chief Executive Officer and a direct holder of approximately 14% of our outstanding common stock is the
general partner of, and controls, Harbourside.&nbsp; Jeffrey I. Badgley, our President and Co-Chief Executive Officer, J. Vincent
Mish, our Executive Vice President and Chief Financial Officer, and Frank Madonia, our Executive Vice President, Secretary and
General Counsel, are all limited partners of Harbourside.</font></td>
  </tr>
</table>

<p style="text-indent: 40"><font size="2" face="Times New Roman">The selling shareholders may offer and sell all or a portion of the shares from time to
time, but are under no obligation to offer or sell any of the shares.&nbsp; Because the selling shareholders may sell all, none, or
any part of the shares from time to time, no estimate can be given as to the number of shares that will be beneficially owned by
the selling shareholders upon termination of any offering by them, or as to the percentage of our total outstanding common stock
that the selling shareholders will beneficially own after termination of any offering.</font></p>

<p align="center"><font face="Times New Roman" size="2">7<hr size="1" color="#C0C0C0" STYLE="page-break-after: always">
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</font>

<p style="text-indent: 40"><font size="2" face="Times New Roman">This prospectus also covers possible sales by certain persons who may become the record or
beneficial owners of some of the shares as a result of certain types of private transactions, including but not limited to, gifts,
private sales, distributions, and transfers pursuant to a foreclosure or similar proceeding by a lender or other creditor to whom
shares may be pledged as collateral to secure an obligation of a named selling shareholder.&nbsp; Each such potential transferee of
a named selling shareholder is hereby deemed to be a selling shareholder for purposes of selling shares using this
prospectus.&nbsp; To the extent required by applicable law, information (including the name and number of shares owned and proposed
to be sold) about such transferees, if there shall be any, will be set forth in an appropriate supplement to this
prospectus.</font></p>

<p align="center"><b><font size="3" face="Times New Roman"><a name="PLAN">PLAN</a> OF DISTRIBUTION</font></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">The shares may be offered and sold by or for the account of the selling shareholders (or
their pledgees, donees, or transferees), from time to time as market conditions permit, on the New York Stock Exchange, any other
exchange on which the shares may be listed, over the counter, or otherwise, at prices and on terms then prevailing or in negotiated
transactions.&nbsp; The shares may be sold by one or more of the following methods, without limitation:</font></p>

<ul>
  <li>

<p style="margin-left: 30; margin-top: 10"><font size="2">a block trade in which
a broker or dealer so engaged will attempt to sell the shares as agent, but may
position and resell a portion of the block as principal to facilitate the
transaction;</font></p>

  </li>
  <li>

<p style="margin-left: 30; margin-top: 10"><font size="2">purchases by a broker
or dealer (including a specialist or market maker) as principal and resale by
such broker or dealer for its account pursuant to this prospectus;</font></p>

  </li>
  <li>

<p style="margin-left: 30; margin-top: 10"><font size="2">an underwritten
offering, subject to compliance with applicable disclosures concerning the
identity and compensation arrangements of each firm acting as underwriter;</font></p>

  </li>
  <li>

<p style="margin-left: 30; margin-top: 10"><font size="2">ordinary brokerage
transactions and transactions in which the broker solicits purchasers;</font></p>

  </li>
  <li>

<p style="margin-left: 30; margin-top: 10"><font size="2">face-to-face
transactions between sellers and purchasers without a broker-dealer;</font></p>

  </li>
  <li>

<p style="margin-left: 30; margin-top: 10"><font size="2">transactions in
options, swaps, or other derivatives (whether exchange listed or otherwise);</font></p>

  </li>
  <li>

<p style="margin-left: 30; margin-top: 10"><font size="2">sales in other ways
not involving market makers or established trading markets, including direct
sales to institutions or individual purchasers; and</font></p>

  </li>
  <li>

<p style="margin-left: 30; margin-top: 10"><font size="2">any combination of the
foregoing, or by any other legally available means.</font></p>

  </li>
</ul>

<p style="text-indent: 40"><font size="2" face="Times New Roman">In addition, the selling shareholders or their successors in interest may enter into
hedging transactions with broker-dealers who may engage in short sales of common stock in the course of hedging the positions they
assume with the selling shareholders.&nbsp; The selling shareholders or their successors in interest may also enter into option or
other transactions with broker-dealers that require the delivery to such broker-dealers of the shares, which shares may be resold
thereafter pursuant to this prospectus.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">In effecting sales, brokers or dealers engaged by the selling shareholders may arrange for
other brokers or dealers to participate.&nbsp; Such brokers or dealers may receive commissions or discounts from the selling
shareholders and/or the purchasers of the shares for whom such brokers or dealers act as agents or to whom they sell as principals,
or both, in amounts to be negotiated (which compensation as to a particular broker-dealer might be in excess of customary
commissions).&nbsp; At the time a particular offer of shares is made by one or more of the selling shareholders, a prospectus
supplement, if required, will be distributed to set forth the aggregate number of shares being offered and the terms of the
offering, including the name or names of any underwriters, dealers or agents, any discounts, commissions, and other items
constituting compensation from the selling shareholders, and any discounts, commissions, or concessions allowed or reallocated or
paid to dealers, including the proposed selling price to prospective purchasers.&nbsp; The selling shareholders and such brokers
and dealers and any other participating brokers or dealers may be deemed to be &ldquo;underwriters&rdquo; within the meaning of the
Securities Act in connection with such sales.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">There can be no assurance, however, that all or any of the shares will be offered by the
selling shareholders.&nbsp; We know of no existing arrangements between any selling shareholders and any broker, dealer, finder,
underwriter, or agent relating to the sale or distribution of the shares.</font></p>

<p align="center"><font face="Times New Roman" size="2">8<hr size="1" color="#C0C0C0" STYLE="page-break-after: always">
<p><font size="1"><a href="#TABLE OF CONTENTS">Table of Contents</a></font></p>
</font>

<p style="text-indent: 40"><font size="2" face="Times New Roman">We will not receive any of the proceeds of any sale of shares by the selling
shareholders.&nbsp; We will bear approximately fifty percent of the expenses of the registration of this offering under the
Securities Act including, without limitation, registration and filing fees, printing expenses, fees and disbursements of our
counsel and independent public accountants, transfer taxes, fees of transfer agents and registrars, and costs of insurance, if
any.&nbsp; All underwriting discounts, selling commissions, and broker&rsquo;s fees applicable to the sale of any shares will be
borne by the selling shareholders or by such persons other than us as agreed by and among the selling shareholders and such other
persons.</font></p>

<p align="center"><b><font size="3" face="Times New Roman"><a name="USE">USE</a> OF PROCEEDS</font></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">We will not receive any of the proceeds from the sale of the resale shares by the selling
shareholders.&nbsp; All proceeds from the sale of the resale shares will be solely for the accounts of the selling
shareholders.</font></p>

<p align="center"><b><font size="3" face="Times New Roman"><a name="LEGAL">LEGAL</a> MATTERS</font></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">The validity of the issuance of the shares of common stock offered hereby have been passed
upon for us by Kilpatrick Stockton LLP, Atlanta, Georgia.&nbsp; As of the date hereof, no attorneys at Kilpatrick Stockton LLP who
worked on the preparation of this prospectus beneficially own a substantial interest in our common stock.</font></p>

<p align="center"><b><font size="3" face="Times New Roman"><a name="EXPERTS">EXPERTS</a></font></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">Our financial statements as of and for the year ended December 31, 2003 have been
incorporated by reference herein and in the registration statement of which this
prospectus forms a part in reliance upon the reports of Joseph Decosimo and Company,
LLP, independent accountants, given on the authority of said firm as experts in auditing and accounting.&nbsp; Our financial
statements as of and for the year ended December 31, 2002, as of and for the eight month period ended December 31, 2001 and as of
and for the year ended April 30, 2001 have been incorporated by reference herein and in the registration statement
of which this prospectus forms a part in reliance upon
the reports of PricewaterhouseCoopers LLP, independent accountants, given on the authority of said firm as experts in auditing and
accounting.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">PricewaterhouseCoopers LLP were our independent public accountants for the fiscal year
ended December 31, 2002.&nbsp; On October 3, 2003, PricewaterhouseCoopers LLP resigned as our principal accountants.&nbsp; On
October 9, 2003 we engaged Joseph Decosimo and Company, LLP to be our principal accountants.&nbsp; The decision to engage Joseph
Decosimo and Company, LLP was made upon the recommendation of our Audit Committee and the approval of our Board of
Directors.&nbsp; During our two most recent fiscal years and the subsequent
interim period through October 9, 2003, we have not consulted with Joseph
Decosimo and Company, LLP regarding any matter requiring disclosure under
Regulation S-K, Item 304(a)(2)(i) and (ii).</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">The report of PricewaterhouseCoopers LLP for the year ended December 31, 2002 included an
explanatory paragraph.&nbsp; This explanatory paragraph was included as a result of us being in default of certain covenants under
our senior and subordinated credit facility agreements, and because our subordinated credit facility matured on July 23,
2003.&nbsp; The senior and subordinated credit facility agreements contain certain cross-default provisions and provide for the
acceleration of amounts due as well as other remedies in the event of default.&nbsp; The report of PricewaterhouseCoopers LLP
indicated that these circumstances raise substantial doubt about our ability to continue as a going concern.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">The report of PricewaterhouseCoopers LLP for the period ending December 31, 2001 included
a separate paragraph regarding our default under certain credit agreements and related waivers.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">Except as described in the two preceding paragraphs, neither of the reports of
PricewaterhouseCoopers LLP on our financial statements for the year ended December 31, 2002, the eight months ended December 31,
2001, and the year ended April 30, 2001 contained an adverse opinion or disclaimer of opinion, nor was either qualified or modified
as to uncertainty, audit scope, or accounting principle.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">In connection with its audits of us for the two most recent fiscal years and through
October 3, 2003, there were no disagreements with PricewaterhouseCoopers LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of
PricewaterhouseCoopers LLP, would have caused them to make reference to the subject matter of the disagreements in their reports on
the financial statements for such fiscal years.</font></p>

<p align="center"><font face="Times New Roman" size="2">9<hr size="1" color="#C0C0C0" STYLE="page-break-after: always">
<p><font size="1"><a href="#TABLE OF CONTENTS">Table of Contents</a></font></p>
</font>

<p align="center"><b><font size="3" face="Times New Roman">
<a name="INCORPORATION">INCORPORATION</a> OF DOCUMENTS BY REFERENCE</font></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">The SEC allows us to &ldquo;incorporate by reference&rdquo; in this prospectus certain
information we file with the SEC, which means that we may disclose important information in this prospectus by referring you to the
document that contains the information.&nbsp; The information incorporated by reference is considered to be a part of this
prospectus, and later information filed with the SEC will update and supersede this information.&nbsp; We incorporate by reference
the documents listed below and any future filings we make with the SEC under Section 13(a), 13(c), 14 or 15(d) of the Securities
Exchange Act of 1934, until the offering of securities covered by this prospectus is completed:</font></p>

<ul>
  <li>

<p style="margin-left: 30; margin-top: 10">
<font size="2">our Annual Report on Form 10-K for our fiscal year ended December 31, 2003, filed with the SEC on March 26,
2004;</font></p>

  </li>
  <li>

<p style="margin-left: 30; margin-top: 10"><font size="2">our definitive Proxy
Statement for our Annual Meeting of Shareholders, filed with the SEC on January
23, 2004;</font></p>

  </li>
  <li>

<p style="margin-left: 30; margin-top: 10"><font size="2">our Quarterly Report
on Form 10-Q for the quarter ended March 31, 2004, filed with the SEC on May 14,
2004;</font></p>

  </li>
  <li>

<p style="margin-left: 30; margin-top: 10"><font size="2">our Current Reports on
Form 8-K, filed with the SEC on January 27, 2004, March 23, 2004 and May 12,
2004; and</font></p>

  </li>
  <li>

<p style="margin-left: 30; margin-top: 10"><font size="2">the description of our
common stock set forth in our registration statement filed under Section 12 of
the Securities Exchange Act on Form 8-A, file number 34-14124, including any
amendment or report filed with the SEC for the purpose of updating such
description.</font></p>

  </li>
</ul>

<p style="text-indent: 40"><font size="2" face="Times New Roman">We will promptly provide, without charge to you, upon written or oral request, a copy of
any or all of the documents incorporated by reference in this prospectus, other than exhibits to those documents, unless the
exhibits are specifically incorporated by reference in those documents.&nbsp; Requests should be directed to:&nbsp; Miller
Industries, Inc., 8503 Hilltop Drive, Ooltewah, Tennessee&nbsp; 37363, Attn:&nbsp; Chief Financial Officer; (423)
328-4171.</font></p>

<p align="center"><b><font size="3" face="Times New Roman"><a name="WHERE">WHERE</a> YOU CAN FIND MORE INFORMATION</font></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">This prospectus is part of an amendment on Form S-3 to a registration statement that was
originally filed on Form S-1 with the SEC covering the shares of common stock being offered by certain of our shareholders.&nbsp;
This prospectus does not contain all of the information presented in the registration statement, and you should refer to that
registration statement with its exhibits for further information.&nbsp; Statements in this prospectus describing or summarizing any
contract or other document are not complete, and you should review the copies of those documents filed as exhibits to the
registration statement for more detail.&nbsp; You may read and copy the registration statement and any documents incorporated by
reference at the SEC&rsquo;s Public Reference Room at 450 Fifth Street, N.W., Washington, D.C. 20549 or 175 Jackson Boulevard,
Suite 900, Chicago, Illinois.&nbsp; For information on the operation of the Public Reference Room, call the SEC at
1-800-SEC-0330.&nbsp; You can also inspect our registration statement on the Internet at the SEC&rsquo;s web site,
http://www.sec.gov.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">We are required to file annual, quarterly, and current reports, proxy and information
statements and other information with the SEC.&nbsp; You can review this information at the SEC&rsquo;s Public Reference Room or on
the SEC&rsquo;s web site, as described above.</font></p>

<p align="center"><font size="2" face="Times New Roman">10<hr size="1" color="#C0C0C0" STYLE="page-break-after: always">
<p><font size="1"><a href="#TABLE OF CONTENTS">Table of Contents</a></font></p>
</font>

<p align="center"><b><font size="3" face="Times New Roman">PART II</font></b></p>

<p align="center"><b><font size="3" face="Times New Roman">INFORMATION NOT REQUIRED IN PROSPECTUS</font></b></p>

<p><b><font size="2" face="Times New Roman">Item 14.&nbsp;&nbsp;&nbsp; Other Expenses of Issuance and Distribution.</font></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">Set forth below is an estimate of the approximate amount of the fees and expenses (other
than underwriting commissions and discounts) payable by us in connection with this offering.</font></p>

<div align="center">
  <center>
  <table border="1" cellpadding="3" cellspacing="0" style="border-collapse: collapse; border-width: 0" bordercolor="#111111" width="76%">
    <tr>
      <td width="84%" style="border-style: none; border-width: medium"><font size="2" face="Times New Roman">
      Securities and Exchange Commission Registration Fee</font></td>
      <td width="5%" style="border-style: none; border-width: medium">
      <p align="right"><font size="2">$</font></td>
      <td width="11%" align="right" style="border-style: none; border-width: medium">
      <font size="2">1,600</font></td>
    </tr>
    <tr>
      <td width="84%" style="border-style: none; border-width: medium"><font size="2" face="Times New Roman">
      Legal Fees and Expenses </font></td>
      <td width="5%" style="border-style: none; border-width: medium">
      <font size="2">&nbsp;</font></td>
      <td width="11%" align="right" style="border-style: none; border-width: medium">
      <font size="2">50,000</font></td>
    </tr>
    <tr>
      <td width="84%" style="border-style: none; border-width: medium"><font size="2" face="Times New Roman">
      Accounting Fees and Expenses </font></td>
      <td width="5%" style="border-style: none; border-width: medium">
      <font size="2">&nbsp;</font></td>
      <td width="11%" align="right" style="border-style: none; border-width: medium">
      <font size="2">20,000</font></td>
    </tr>
    <tr>
      <td width="84%" style="border-style: none; border-width: medium"><font size="2" face="Times New
Roman">Miscellaneous</font></td>
      <td width="5%" style="border-style: none; border-width: medium">
      <font size="2">&nbsp;</font></td>
      <td width="11%" align="right" style="border-left-style: none; border-left-width: medium; border-right-style: none; border-right-width: medium; border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1">
      <font size="2">3,400</font></td>
    </tr>
    <tr>
      <td width="84%" style="border-style: none; border-width: medium"><b>
      <font size="2">Total</font></b></td>
      <td width="5%" style="border-style: none; border-width: medium">
      <p align="right"><font size="2">&nbsp;$</font></td>
      <td width="11%" align="right" style="border-left-style: none; border-left-width: medium; border-right-style: none; border-right-width: medium; border-bottom-style: none; border-bottom-width: medium">
      <font size="2">75,000</font></td>
    </tr>
  </table>
  </center>
</div>

<p><b><font size="2" face="Times New Roman">Item 15.&nbsp;&nbsp;&nbsp; Indemnification of Directors and Officers.</font></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">The Tennessee Business Corporation Act (the &ldquo;TBCA&rdquo;) authorizes corporations to
limit or eliminate the personal liability of directors to corporations and their shareholders for monetary damages for breaches of
certain of the directors&rsquo; fiduciary duties.&nbsp; In general, the duty of care requires that a director exercise his judgment
in good faith on an informed basis, and in a manner he reasonably believes to be in the best interests of the corporation.&nbsp;
Absent the limitations now authorized by the TBCA, directors are accountable to corporations and their shareholders for monetary
damages only for conduct constituting gross negligence in the exercise of their duty of care.&nbsp; Although the statute does not
change the directors&rsquo; duty of care, it enables corporations to limit available relief to equitable remedies such as
injunction or rescission.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">Our charter limits the liability of directors (in their capacity as directors but not in
their capacity as officers) to us or our shareholders to the fullest extent permitted by the laws of the State of Tennessee, as so
amended.&nbsp; Specifically, a director will not be personally liable to us or our shareholders for monetary damages for breach of
such director fiduciary duty as a director, except for liability for (1) any breach of the director&rsquo;s duty of loyalty, (2)
any acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (3) unlawful
distributions, or (4) receipt of an improper personal benefit&nbsp; Our charter provides that if the TBCA is amended to authorize
corporate action further eliminating or limiting the personal liability of directors, then the liability of our directors will be
eliminated or limited to the fullest extent permitted by the law, as so amended.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">The inclusion of this provision in our charter may have the effect of reducing the
likelihood of derivative litigation against directors and may discourage or deter shareholders or management from bringing a
lawsuit against directors for breach of their duty of care, even though such an action, if successful, might otherwise have
benefited us and our shareholders.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">Insofar as indemnification for liabilities, arising under the Securities Act of 1933 may
be permitted to our directors, officers and shareholders pursuant to the foregoing provisions, or otherwise, we have been advised
that in the opinion of the Securities and Exchange Commission, such indemnification is against public policy as expressed in the
Securities Act of 1993 and is, therefore, unforceable.</font></p>

<p align="center"><font size="2" face="Times New Roman">11<hr size="1" color="#C0C0C0" STYLE="page-break-after: always">
<p><font size="1"><a href="#TABLE OF CONTENTS">Table of Contents</a></font></p>
</font>

<p><b><font size="2" face="Times New Roman">Item 16.&nbsp;&nbsp;&nbsp; Exhibits.</font></b></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="3" width="707" height="230" style="border-collapse: collapse" bordercolor="#111111">
<tr>
<td valign="top" width="39" height="91"></td>
<td valign="bottom" width="287" height="91" style="border-bottom-style: solid; border-bottom-width: 1">
<p align="center"><b><font size="2" face="Times New Roman">Description</font></b></p>
</td>
<td valign="bottom" width="19" height="91">
<b><font face="Times New Roman" size="2">&nbsp;&nbsp;&nbsp;&nbsp;</font></b></td>
<td valign="bottom" width="93" style="border-bottom-style: solid; border-bottom-width: 1" height="91">
<p align="center"><b><font size="2" face="Times New Roman">Incorporated<br>
by Reference<br>
to<br>
Registration<br>
File Number</font></b></p>
</td>
<td valign="bottom" width="12" height="91">
<b><font face="Times New Roman" size="2">&nbsp;&nbsp;&nbsp;&nbsp;</font></b></td>
<td valign="bottom" width="61" style="border-bottom-style: solid; border-bottom-width: 1" height="91">
<p align="center"><b><font size="2" face="Times New Roman">Form or<br>
&nbsp;Report</font></b></p>
</td>
<td valign="bottom" width="12" height="91">
<b><font face="Times New Roman" size="2">&nbsp;&nbsp;</font></b></td>
<td valign="bottom" width="116" style="border-bottom-style: solid; border-bottom-width: 1" height="91">
<p align="center"><b><font size="2" face="Times New Roman">Date of Report</font></b></p>
</td>
<td valign="bottom" width="9" height="91">
<b><font face="Times New Roman" size="2">&nbsp;&nbsp;&nbsp;&nbsp;</font></b></td>
<td valign="bottom" width="62" style="border-bottom-style: solid; border-bottom-width: 1" height="91">
<p align="center"><b><font size="2" face="Times New Roman">Exhibit<br>
Number in<br>
Report</font></b></p>
</td>
</tr>

<tr>
<td valign="top" width="39" height="29">
<p style="margin-top: 10"><font size="2" face="Times New Roman">4.1</font></p>
</td>
<td valign="top" width="287" height="29" style="border-top-style: solid; border-top-width: 1">
<p style="margin-top: 10"><font size="2" face="Times New Roman">Charter, as amended, of the Registrant</font></p>
</td>
<td valign="top" width="19" height="29">
<p style="margin-top: 10">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="93" style="border-top-style: solid; border-top-width: 1" height="29">
<p align="center" style="margin-top: 10"><font size="2" face="Times New Roman">-</font></p>
</td>
<td valign="top" width="12" height="29">
<p style="margin-top: 10">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="61" style="border-top-style: solid; border-top-width: 1" height="29">
<p align="center" style="margin-top: 10"><font size="2" face="Times New Roman">10-K</font></p>
</td>
<td valign="top" width="12" height="29">
<p style="margin-top: 10">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="116" style="border-top-style: solid; border-top-width: 1" height="29">
<p align="center" style="margin-top: 10"><font size="2" face="Times New Roman">December 31, 2001</font></p>
</td>
<td valign="top" width="9" height="29">
<p style="margin-top: 10">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="62" style="border-top-style: solid; border-top-width: 1" height="29">
<p align="center" style="margin-top: 10"><font size="2" face="Times New Roman">3.1</font></p>
</td>
</tr>

<tr>
<td valign="top" width="39" height="15">
<p><font size="2" face="Times New Roman">4.2</font></p>
</td>
<td valign="top" width="287" height="15">
<p><font size="2" face="Times New Roman">Bylaws of the Registrant</font></p>
</td>
<td valign="top" width="19" height="15">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="93" height="15">
<p align="center"><font size="2" face="Times New Roman">33-79430</font></p>
</td>
<td valign="top" width="12" height="15">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="61" height="15">
<p align="center"><font size="2" face="Times New Roman">S-1</font></p>
</td>
<td valign="top" width="12" height="15">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="116" height="15">
<p align="center"><font size="2" face="Times New Roman">August 1994</font></p>
</td>
<td valign="top" width="9" height="15">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="62" height="15">
<p align="center"><font size="2" face="Times New Roman">3.2</font></p>
</td>
</tr>

<tr>
<td valign="top" width="39" height="19">
<p><font size="2" face="Times New Roman">5</font></p>
</td>
<td valign="top" width="287" height="19">
<p><font size="2" face="Times New Roman">Opinion and Consent of Kilpatrick Stockton LLP*</font></p>
</td>
<td valign="top" width="19" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="93" height="19"><font size="2">&nbsp; </font></td>
<td valign="top" width="12" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="61" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="12" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="116" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="9" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="62" height="19"><font size="2">&nbsp;</font></td>
</tr>

<tr>
<td valign="top" width="39" height="19">
<p><font size="2" face="Times New Roman">23.1</font></p>
</td>
<td valign="top" width="287" height="19">
<p><font size="2" face="Times New Roman">Consent of Kilpatrick Stockton LLP<br>
(included in Exhibit 5)</font></p>
</td>
<td valign="top" width="19" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="93" height="19"><font size="2">&nbsp; </font></td>
<td valign="top" width="12" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="61" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="12" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="116" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="9" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="62" height="19"><font size="2">&nbsp;</font></td>
</tr>

<tr>
<td valign="top" width="39" height="19">
<p><font size="2" face="Times New Roman">23.2</font></p>
</td>
<td valign="top" width="287" height="19">
<p><font size="2" face="Times New Roman">Consent of Joseph Decosimo and Company, LLP*</font></p>
</td>
<td valign="top" width="19" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="93" height="19"><font size="2">&nbsp; </font></td>
<td valign="top" width="12" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="61" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="12" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="116" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="9" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="62" height="19"><font size="2">&nbsp;</font></td>
</tr>

<tr>
<td valign="top" width="39" height="19">
<p><font size="2" face="Times New Roman">23.3</font></p>
</td>
<td valign="top" width="287" height="19">
<p><font size="2" face="Times New Roman">Consent of PricewaterhouseCoopers LLP*</font></p>
</td>
<td valign="top" width="19" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="93" height="19"><font size="2">&nbsp; </font></td>
<td valign="top" width="12" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="61" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="12" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="116" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="9" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="62" height="19"><font size="2">&nbsp;</font></td>
</tr>

<tr>
<td valign="top" width="39" height="19">
<p><font size="2" face="Times New Roman">24</font></p>
</td>
<td valign="top" width="287" height="19">
<p><font size="2" face="Times New Roman">Power of Attorney**</font></p>
</td>
<td valign="top" width="19" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="93" height="19"><font size="2">&nbsp; </font></td>
<td valign="top" width="12" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="61" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="12" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="116" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="9" height="19"><font size="2">&nbsp;</font></td>
<td valign="top" width="62" height="19"><font size="2">&nbsp;</font></td>
</tr>
</table>
</div>

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

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

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

<p><b><font size="2" face="Times New Roman">Item 17.&nbsp;&nbsp;&nbsp; Undertakings.</font></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">The undersigned registrant hereby undertakes:</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To file, during any period in which offers
or sales are being made, a post-effective amendment to this registration statement to include any material information with respect
to the plan of distribution not previously disclosed in the registration statement or any material change to such information in
the registration statement;</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; That, for the purpose of determining any
liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
<i>bona fide</i> offering thereof.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To remove from registration by means of a
post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</font></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">The undersigned registrant hereby undertakes that, for purposes of determining any
liability under the Securities Act of 1933, each filing of the registrant&rsquo;s annual report pursuant to Section 13(a) or 15(d)
of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report
pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the registration statement
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial <i>bona fide</i> offering thereof.</font></p>

<p align="center"><font size="2" face="Times New Roman">12<hr size="1" color="#C0C0C0" STYLE="page-break-after: always">
<p><font size="1"><a href="#TABLE OF CONTENTS">Table of Contents</a></font></p>
</font>

<p style="text-indent: 40"><font size="2" face="Times New Roman">Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the
registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public
policy as expressed in the Act and is, therefore, unenforceable.&nbsp; In the event that a claim for indemnification against such
liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of
the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has
been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by
it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.</font></p>

<p style="text-indent: 40">&nbsp;</p>

<p style="text-indent: 40">&nbsp;</p>

<p style="text-indent: 40">&nbsp;</p>

<p style="text-indent: 40">&nbsp;</p>

<p style="text-indent: 40">&nbsp;</p>

<p align="center"><font size="2" face="Times New Roman">13<hr size="1" color="#C0C0C0" STYLE="page-break-after: always">
<p><font size="1"><a href="#TABLE OF CONTENTS">Table of Contents</a></font></p>
</font>

<p align="center"><b><font size="3" face="Times New Roman">SIGNATURES</font></b></p>

<p style="text-indent: 40"><font size="2" face="Times New Roman">Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that
it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-3 and has duly caused this
Post-Effective Amendment No. 3 to Registration Statement on Form S-1 to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Ooltewah, State of Tennessee, on June 2, 2004.</font></p>

<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-width: 0" bordercolor="#111111" width="698">
  <tr>
    <td width="328" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="367" style="border-style: none; border-width: medium"><b><font size="2" face="Times New Roman">MILLER INDUSTRIES, INC.</font></b><p><font size="2" face="Times New Roman">By:<u>&nbsp; /s/&nbsp; 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;<br>
    </u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jeffrey I. Badgley<br>
    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    President and Co-Chief Executive Officer</font></p>

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

<p>&nbsp;</p>

<p><font size="2" face="Times New Roman">Pursuant to the requirements of the Securities Act of 1933, this Post-Effective Amendment
No. 3 to Registration Statement on Form S-1 has been signed below by the following persons on behalf of the Registrant in the
capacities indicated on June 2, 2004.</font></p>

<table border="0" cellspacing="0" cellpadding="4" width="696" style="border-collapse: collapse" bordercolor="#111111">
<tr>
<td valign="top" width="408" style="border-bottom-style: solid; border-bottom-width: 1">
<div>
<p><b><font size="2" face="Times New Roman">Signature</font></b></p>
</div>
</td>
<td valign="top" width="106" style="border-bottom-style: none; border-bottom-width: medium">
<b><font face="Times New Roman" size="2">&nbsp;</font></b></td>
<td valign="top" width="550" style="border-bottom-style: solid; border-bottom-width: 1">
<div>
<p><b><font size="2" face="Times New Roman">Title</font></b></p>
</div>
</td>
</tr>

<tr>
<td valign="top" width="408" style="border-top-style: solid; border-top-width: 1">
<p style="margin-top: 10"><u><font size="2" face="Times New Roman">&nbsp; /s/&nbsp; 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;<br>
</font></u><font size="2" face="Times New Roman">William G. Miller</font></p>

</td>
<td valign="top" width="106" style="border-top-style: none; border-top-width: medium">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="550" style="border-top-style: solid; border-top-width: 1">
<p style="margin-top: 10"><font size="2" face="Times New Roman">Chairman of the Board of Directors, Co-Chief Executive<br>
Officer (Principal Executive
Officer)</font></p>
</td>
</tr>

<tr>
<td valign="top" width="408">
<p><u><font size="2" face="Times New Roman">&nbsp; /s/&nbsp; 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;<br>
</font></u><font size="2" face="Times New Roman">Jeffrey I. Badgley</font></p>

</td>
<td valign="top" width="106">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="550">
<p><font size="2" face="Times New Roman">President, Co-Chief Executive Officer and Director<br>
(Principal Executive
Officer)</font></p>
</td>
</tr>

<tr>
<td valign="top" width="408">
<p><u><font size="2" face="Times New Roman">&nbsp; /s/&nbsp; 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;<br>
</font></u><font size="2" face="Times New Roman">J. Vincent Mish</font></p>

</td>
<td valign="top" width="106">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="550">
<p><font size="2" face="Times New Roman">Executive Vice President, Treasurer and Chief Financial<br>
Officer (Principal Financial and
Accounting Officer)</font></p>
</td>
</tr>

<tr>
<td valign="top" width="408">
<p><u><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;<br>
</font></u><font size="2" face="Times New Roman">A. Russell Chandler, III</font></p>

</td>
<td valign="top" width="106">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="550">
<p><font size="2" face="Times New Roman">Director</font></p>
</td>
</tr>

<tr>
<td valign="top" width="408">
<p><u><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;<br>
</font></u><font size="2" face="Times New Roman">Paul E. Drack</font></p>

</td>
<td valign="top" width="106">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="550">
<p><font size="2" face="Times New Roman">Director</font></p>
</td>
</tr>

<tr>
<td valign="top" width="408">
<p><u><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;<br>
</font></u><font size="2" face="Times New Roman">Richard H. Roberts</font></p>

</td>
<td valign="top" width="106">
<font face="Times New Roman" size="2">&nbsp;</font></td>
<td valign="top" width="550">
<p><font size="2" face="Times New Roman">Director</font></p>
</td>
</tr>

<tr>
<td valign="top" width="408">
<p><font size="2" face="Times New Roman">*&nbsp; By:<u>&nbsp; /s/&nbsp; Jeffrey I.
Badgley&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Jeffrey I. Badgley<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><i><font size="2" face="Times New Roman">Attorney-in-Fact</font></i></p>

</td>
<td valign="top" width="106">&nbsp;</td>
<td valign="top" width="550"></td>
</tr>
</table>
&nbsp;</body></html>

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`
end

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>3
<FILENAME>ex5.htm
<TEXT>
<html>

<head>
<title>Exhibit 5</title>
</head>

<body>

<p align="right"><b><font size="2" face="Times New Roman">EXHIBIT 5</font></b></p>

<table border="0" cellspacing="0" cellpadding="0" width="672" style="border-collapse: collapse" bordercolor="#111111">
<tr height="86">
<td valign="top" width="457">
<p>
<b>KILPATRICK STOCKTON LLP</b></p>
</td>
<td valign="top" width="215">
<p align="right"><font size="1" face="Times New Roman">Suite 2800&nbsp; 1100 Peachtree St.<br>
Atlanta GA 30309-4530<br>
t 404 815 6500&nbsp; f 404 815 6555<br>
www.KilpatrickStockton.com</font></p>

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

<p><font size="2" face="Times New Roman">June 2, 2004</font></p>

<p><font size="2" face="Times New Roman">Miller Industries, Inc.<br>
8503 Hilltop Drive<br>
Ooltewah, Tennessee&nbsp; 37363</font></p>

<p><b><font size="2" face="Times New Roman">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amendment No. 1 to Form S-1 Registration Statement on
Form S-3</font></b></p>

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

<p style="text-indent: 60"><font size="2" face="Times New Roman">At your request, we have examined Amendment No. 1 on Form S-3 to the Registration
Statement on Form S-1, Commission File No. 333-113782 (as amended, the &ldquo;Registration Statement&rdquo;), filed by Miller
Industries, Inc., a Tennessee corporation (the &ldquo;Company&rdquo;), with the Securities and Exchange Commission on June
2, 2004
with respect to the continued registration under the Securities Act of 1933, as amended, of 1,317,707 shares of common stock, $0.01
par value per share, of the Company (the &ldquo;Common Stock&rdquo;), for resale to the public by the selling shareholders named in
the Registration Statement (the &ldquo;Selling Shareholders&rdquo;).</font></p>

<p style="text-indent: 60"><font size="2" face="Times New Roman">As your counsel, and in connection with the preparation of the Registration Statement, we
have examined the originals or copies of such documents, corporate records, certificates of public officials, officers of the
Company and other instruments relating to the authorization and issuance of the Common Stock as we deemed relevant or necessary for
the opinions herein expressed.&nbsp; On the basis of the foregoing, it is our opinion that the shares of Common Stock to be sold by
the Selling Shareholders as described in the Registration Statement are validly issued, fully-paid and nonassessable.&nbsp; This opinion is limited to the Tennessee Business Corporation Act
and reported judicial decisions thereunder, and we do not express any opinion
herein concerning any other laws.</font></p>

<p style="text-indent: 60"><font size="2" face="Times New Roman">We hereby consent to the filing of this opinion as an exhibit to the Registration
Statement and further consent to the use of our name wherever appearing in the Registration Statement, including the Prospectus
constituting a part thereof, and any amendments thereto.</font></p>

<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-width: 0" bordercolor="#111111" width="698">
  <tr>
    <td width="279" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="416" style="border-style: none; border-width: medium"><font size="2" face="Times New Roman">KILPATRICK STOCKTON LLP</font><p><font size="2" face="Times New Roman">/s/&nbsp; David A. Stockton</font></p>

<p><font size="2" face="Times New Roman">David A. Stockton<br>
a Partner</font></p>

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

<p>&nbsp;</p>

</body>

</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>ex232.htm
<TEXT>
<html>
<head>
<title>Consent</title>
</head>
<body>
<p align="right"><b><font size="3" face="Times New Roman">EXHIBIT 23.2</font></b></p>

<p align="center"><b><font size="3" face="Times New Roman">CONSENT OF INDEPENDENT ACCOUNTANTS</font></b></p>

<p><font size="3" face="Times New Roman">We hereby consent to the incorporation by reference in this Registration Statement on Form
S-3 of our report dated March 15, 2004, relating to the financial statements and financial statement schedule, which appears in
Miller Industries, Inc.&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2003.&nbsp; We also consent to the
references to us under the heading &ldquo;Experts&rdquo; in such Registration Statement.</font></p>

<p><font size="3" color="black" face="Times New Roman">/s/ Joseph Decosimo and Company, LLP</font></p>

<p><font size="3" color="black" face="Times New Roman">Chattanooga, Tennessee</font></p>

<p><font size="3" color="black" face="Times New Roman">June 1, 2004</font></p>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>5
<FILENAME>ex233.htm
<TEXT>
<html>
<head>
<title>CONSENT OF INDEPENDENT ACCOUNTANTS</title>
</head>
<body>
<p align="right"><b><font size="2" face="Times New Roman">EXHIBIT 23.3</font></b></p>

<p align="center"><u><font size="2" face="Times New Roman">CONSENT OF INDEPENDENT ACCOUNTANTS</font></u></p>

<p><font size="2" face="Times New Roman">We hereby consent to the incorporation by reference in this Registration Statement on Form
S-3 of our report dated April 11, 2003, except as to Notes 2 and 8 for which the date is May 1, 2003 and except as to Note 3 for
which the date is March 18, 2004, relating to the financial statements and financial statement schedule, which appears in Miller
Industries, Inc.&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2003.&nbsp; We also consent to the reference to
us under the heading &ldquo;Experts&rdquo; in such Registration Statement.</font></p>

<p><font size="2" color="black" face="Times New Roman">/s/ PricewaterhouseCoopers LLP</font></p>

<p><font size="2" color="black" face="Times New Roman">Atlanta, Georgia</font></p>

<p><font face="Times New Roman" size="2">June 1</font><font size="2" color="black" face="Times New Roman">, 2004</font></p>
</body>
</html>

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