Mail Stop 4561 									January 24, 2006 Mr. Angelo Napolitano President and Chief Executive Officer Miller Industries, Inc. 16295 N.W. 13th Avenue Miami, FL 33169 Re:	Miller Industries, Inc 		Form 10-KSB for Fiscal Year Ended April 30, 2005 		Filed September 19, 2005 		File No. 1-05926 Dear Mr. Napolitano: We have reviewed your response letter dated January 9, 2006 and have the following additional comments. As previously stated, these comments require amendment to the referenced filing previously filed with the Commission. Form 10-KSB for the Fiscal Year Ended April 30, 2005 Item 8A. Controls and Procedures, page 9 1. Refer to prior comment one. We note the proposed revisions to your controls and procedures disclosures included in your response letter dated November 10, 2005. Please file an amended Form 10- KSB which incorporates your proposed revisions. Item 13. Exhibits, Financial Statement Schedules and Reports on Form 10-KSB, page 13 2. Refer to prior comment two. We note the proposed revisions to your certifications included in your response letter dated November 10, 2005. Please file an amended Form 10-KSB with the revised certifications. As appropriate, please amend your filing and respond to these comments within 10 business days or tell us when you will provide us with a response. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please file your cover letter on EDGAR. Please understand that we may have additional comments after reviewing your amendment and responses to our comments. You may contact Amanda Sledge, Staff Accountant, at (202) 551- 3473 or the undersigned at (202) 551-3403 if you have questions. 								Sincerely, Steven Jacobs Accounting Branch Chief Mr. Angelo Napolitano Miller Industries, Inc. January 24, 2006 Page 2