MILLER INDUSTRIES INC /TN/
8-K, 1996-11-01
TRUCK & BUS BODIES
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                SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549

                       ----------------------
                             FORM 8-K
                       ----------------------
                          CURRENT REPORT

              Pursuant to Section 13 or 15(d) of the
                 Securities Exchange Act of 1934


Date of Report (Date of Earliest Event Reported): November 1, 1996

                       -----------------------


                     MILLER INDUSTRIES, INC.
      ------------------------------------------------------
      (Exact name of Registrant as Specified in its Charter)


         Tennessee                  0-24298            62-1566286
- ------------------------------------------------------------------------
(State or other Jurisdiction of   (Commission File    (IRS Employer
Incorporation or Organization)        Number)        Identification No.)


                 900 Circle 75 Parkway
                   Atlanta, Georgia                      30339
        ---------------------------------------------------------
        (Address of principal executive offices)       (Zip code)


  Registrant's telephone number, including area code: (770) 988-0797


                          Not Applicable
  -------------------------------------------------------------
  (Former name or former address, if changed since last report)
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ITEM 5.   OTHER EVENTS.

          On November 1, 1996, the Registrant issued the press release attached
          hereto as Exhibit 99.

ITEM 7.   FINANCIAL STATEMENTS AND EXHIBITS.

          The following exhibit is filed herewith:

          Exhibit 99.    Press Release Dated November 1, 1996.


                                      SIGNATURES


     Pursuant to the requirements of the Securities and Exchange
Act of 1934, the Registrant has duly caused this Report to be
signed on its behalf by the undersigned hereunto duly authorized.



                              MILLER INDUSTRIES, INC.



                              By: /s/ Frank Madonia
                              Frank Madonia
                              Vice President, Secretary and
                              General Counsel


                                November 1, 1996
                              ---------------------------
                              Date


FOR IMMEDIATE RELEASE

Contact:  Frank Madonia, VP        (770) 587-1271, Ext. 238
          Adam Dunayer, CFO        (423) 238-4171

                      MILLER INDUSTRIES, INC. REPORTS
                        AUGUST - SEPTEMBER RESULTS


     ATLANTA, Georgia (November 1, 1996)--Miller Industries, Inc. (NYSE-
MLR) today reported condensed results of operations for the period
commenced August 1 and ending October 3, 1996.  These interim period
results are being released for the purpose of complying with certain
pooling of interests accounting requirements relating to the Company's
acquisition of Vulcan International, Inc. in September 1996.  The Company
announced that, during the August 1 to October 3 period, its net sales
were $41,641,000 and its net income was $2,047,000, or $0.09 per common
share.  Net income per share is adjusted to reflect the two-for-one stock
split distributed on September 30, 1996 to shareholders of record on
September 16, 1996.

     Miller Industries is the leading manufacturer of vehicle towing and
recovery equipment in North America and Europe with executive offices in
Atlanta, Georgia and manufacturing operations in Tennessee, Pennsylvania,
Mississippi, France and England.  Miller Industries markets its towing
and recovery equipment under the well-recognized Century, Challenger,
Holmes, Champion, Eagle, Jige, Boniface and Vulcan brand names.


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