SECURITIES AND EXCHANGE COMMISSION
                         WASHINGTON, DC 20549


                              FORM 12b-25

                                     Commission File Number:  0-24298
                                                              ---------

                      NOTIFICATION OF LATE FILING

     (Check One): [X] Form 10-K  [ ]  Form 11-k  [ ]  Form 2-F
[ ]  Form 10-Q  [ ]  Form N-SAR

For Period Ended:
                          April 30, 1996
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[ ] Transition Report on Form 10-K [ ] Transition Report on Form 10-Q
[ ] Transition Report on Form 20-F [ ] Transition Report on Form N-SAR
[ ] Transition Report on Form 11-K

For the Transition Period Ended:
______________________________________________________________________

        READ ATTACHED INSTRUCTION SHEET BEFORE PREPARING FORM.
                         PLEASE PRINT OR TYPE.

     Nothing in this form shall be construed to imply that the
Commission has verified any information contained herein

     If the notification relates to a portion of the filing checked
above, identify the Item(s) to which the notification relates:
______________________________________________________________________

______________________________________________________________________


                    PART I.  REGISTRANT INFORMATION


Full name of registrant

             Miller Industries, Inc.                      
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Former name if applicable

_______________________________________________________________________


Address of principal executive office (STREET AND NUMBER)

             900 Circle 75 Parkway, Suite 1250
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City, State and Zip Code

             Atlanta, Georgia  30339  
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                   PART II.  RULE 12B-25 (B) AND (C)



     If the subject report could not be filed without unreasonable
effort or expense and the registrant seeks relief pursuant to Rule
12b-25(b), the following should be completed.  (Check box if
appropriate.)

[x]
     (a) The reasons described in reasonable detail in Part III of
     this form could not be eliminated without unreasonable effort or
     expense;

     (b) The subject annual report, semi-annual report, transition
     report on Form 10-K, 20-F, 11-K or Form N-SAR, or portion thereof
     will be filed on or before the 15th calendar day following the
     prescribed due date; or the subject quarterly report or
     transition report on Form 10-Q, or portion thereof will be filed
     on or before the fifth calendar day following the prescribed due
     date; and

     (c) The accountant's statement or other exhibit required by Rule
     12b-25(c) has been attached if applicable.

                         PART III.  NARRATIVE

     State below in reasonable detail the reasons why Form 10-K, 11-K,
20-F, 10-Q, N-SAR or the transition report portion thereof could not
be  filed within the prescribed time period.   (Attach extra sheets if
needed.)

     The Registrant's Form 10-K could not be filed within the prescribed
time period because of difficulties in determining appropriate disclosure
with respect to acquisitions, some of which closed and some of which were in
process on the prescribed filing date.  The Form 10-K will be filed by
the end of today.

                      PART IV.  OTHER INFORMATION

     (1)  Name and telephone number of person to contact in regard to
this notification

           Frank Madonia                 (770)          988-0797
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              (Name)                   (Area Code)  (Telephone number)

     (2)  Have all other periodic reports required under Section 13 of
15(d) of the Securities Exchange Act of 1934 or Section 30 of the
Investment Company Act of 1940 during the preceding 12 months or for
such shorter period that the registrant was required to file such
report(s) been filed?  If the answer is no, identify report(s).

                                         [X] Yes   [ ] No

     (3)  Is it anticipated that any significant change in results of
operations from the corresponding period for the last fiscal year will
be reflected by the earnings statements to be included in the subject
report or portion thereof?

                                          [ ] Yes   [X] No




     If so: attach an explanation of the anticipated change, both
narratively and quantitatively, and, if appropriate, state the reasons
why a reasonable estimate of the results cannot be made.

                        MILLER INDUSTRIES, INC.
             -------------------------------------------
             (Name of registrant as specified in charter)

Has caused this notification to be signed on its behalf by the
undersigned thereunto duly authorized.


Date

         July 30, 1996
- ----------------------------

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

          INSTRUCTION.  The form may be signed by an executive officer
     of the registrant or by any other duly authorized representative.
     The name and title of the person signing the form shall be typed
     or printed beneath the signature.  If the statement is signed on
     behalf of the registrant by an authorized representative (other
     than an executive  officer), evidence of the representative's
     authority to sign on behalf of the registrant shall be filed with
     the form.

                               ATTENTION

     Intentional misstatements or omissions of fact constitute Federal
criminal violations (see 18 U.S.C. 1001)

                         GENERAL INSTRUCTIONS

     1.   This form is required by Rule 12b-25 of the General Rules
and Regulations under the Securities Exchange Act of 1934.

     2.   One signed original and four conformed copies of this form
and amendments thereto must be completed and filed with the Securities
and Exchange Commission, Washington,  D.C. 20549, in accordance with
Rule 0-3 of the General Rules and Regulations under the Act.   The
information contained in or filed with the form will be made a matter
of the public record in the Commission files.

     3.   A manually signed copy of the form and amendments thereto
shallbe filed with each national securities exchange on which any
class of securities of the registrant is registered.

     4.   Amendments to the notifications must also be filed on Form
12b-25 but need not restate information that has been correctly
furnished.  The form shall be clearly identified as an amended
notification.

     5.   ELECTRONIC  FILERS.  This form shall not be used by
electronic filers unable to timely file a report solely due to
electronic difficulties.  Filers unable to submit a report within the
time period prescribed due to difficulties in electronic filing should
comply with either Rule 201 or Rule 202 of Regulations S-T or apply
for an adjustment in filing date pursuant to Rule 13(b) of Regulations
S-T.