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, 1999
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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

            N/A
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Address of principal executive office (STREET AND NUMBER)

            8503 Hilltop Drive
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City, State and Zip Code

             Ooltewah, Tennessee  37363
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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  information  required  by  Items 6, 7 and 8 of Part  II,  and  certain
information required by Item 14 of Part IV has not been filed with the Company's
Annual  Report  on Form  10-K  for the  year  ended  April  30,  1999 due to the
Company's desire to delay the filing of the financial  information in the Annual
Report.  The  filing of  financial  information  is being  delayed  to allow the
Company and its independent auditors to further evaluate information provided to
its  auditors  that is  required  for it to  finalize  the  audit  report on the
Company's financial statements. Such further evaluation primarily is intended to
assist in determining  whether certain  adjustments should relate exclusively to
the fourth quarter of fiscal 1999 or should be reflected in earlier  quarters of
fiscal  1999.  The  Company  does not  expect the  finalization  of the audit to
require adjustments to its prior year financial statements.  The Company expects
to file the financial information and related items in its Form 10-K in the next
15 days.


                      PART IV.  OTHER INFORMATION

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

          Frank Madonia                (423)           238-4171
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              (Name)                   (Area Code)  (Telephone number)

     (2) Have all other periodic  reports  required under Section 13 or 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?

                                                      [x] Yes   [ ] 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.

     On June 28, 1999,  the  Registrant  issued a press release  announcing  its
preliminary fourth quarter and year-end outlook. A copy of that press release is
attached hereto as Attachment A.

     On  June  29,  1999  the  Registrant  issued  a  press  release  containing
substantially the following information:

          CHATTANOOGA,  Tennessee,  July  29,  1999 -  Miller  Industries,  Inc.
     (NYSE:MLR) today announced  updated  information  regarding results for the
     full year ended April 30, 1999.

          For the 1999 fiscal year,  net sales  increased  32% to  approximately
     $525 million versus  approximately  $397 million in fiscal 1998. Net income
     for the  fiscal  year is  expected  to be from  $0.04 to $0.05 per  diluted
     share,  versus $0.27 per diluted share last year. The Company's 1998 fiscal
     year  results  include  a  one-time  pre-tax  restructuring  charge of $4.1
     million related to the closure of the Company's  Olive Branch,  Mississippi
     facility and the  relocation  of its Vulcan  product line to its  Ooltewah,
     Tennessee operation, as previously announced.

          The Company further  announced that it would be extending for up to 15
     days the filing of the financial  information  in its Annual Report on Form
     10-K  for the  fiscal  year  ended  April  30,  1999 and has  filed  for an
     extension  with the  Securities  and  Exchange  Commission.  The  filing of
     financial  information  is being  delayed  to  allow  the  Company  and its
     independent  auditors  to  further  evaluate  information  provided  to its
     auditors  that is  required  for it to  finalize  the  audit  report on the
     Company's  financial  statements.  Such  further  evaluation  primarily  is
     intended to assist in determining whether certain adjustments should relate
     exclusively  to the fourth quarter of fiscal 1999 or should be reflected in
     earlier   quarters  of  fiscal  1999.  The  Company  does  not  expect  the
     finalization  of  the  audit  to  require  adjustments  to its  prior  year
     financial statements.

          The Company expects to release final,  complete earnings  information,
     including  information  addressing the fiscal 1999 fourth quarter  results,
     when it files the financial information in its Form 10-K.



                         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 29, 1999
- ----------------------------


       /s/ Frank Madonia
By   ---------------------------------------
     Frank Madonia
     Executive Vice President


                                  Attachment A

        MILLER INDUSTRIES, INC. EXPECTS SUBSTANTIAL FOURTH QUARTER LOSS
        ---------------------------------------------------------------

CHATTANOOGA,  Tenn., June 28 /PRNewswire/ -- Miller Industries, Inc. (NYSE: MLR)
announced today that it expects a substantial  loss from both its  Manufacturing
and  RoadOne(R)  businesses  in its fourth  quarter  ended April 30,  1999.  The
Company nevertheless  currently  anticipates that full year fiscal 1999 earnings
will be positive.  The Company is continuing to quantify its financial  results,
but this process is not expected to be completed until the latter half of July.

Miller Industries is the world's leading  integrated  provider of vehicle towing
and recovery  equipment and services.  The Company  markets its towing  services
under the national brand name RoadOne(R) and its towing equipment under a number
of well-recognized brands.

Except for historical  information  contained  herein,  the matters set forth in
this news  release  are  forward-looking  statements.  The  Company  noted  that
forward-looking  statements  set  forth  above  involve  a number  of risks  and
uncertainties that could cause actual results to differ materially from any such
statement,  including the risks and  uncertainties  discussed  under the caption
"Risk Factors" in the Company's Form 10-K for fiscal 1998,  which  discussion is
incorporated herein by this reference.

SOURCE Miller Industries, Inc.

/CONTACT: J. Vincent Mish, Chief Financial Officer, 423-238-4171, Frank
Madonia, 770-587-1271, both of Miller Industries; Investors: Gordon McCoun, or
Eric Boyriven of Morgen-Walke Associates, 212-850-5600, for Miller Industries/
(MLR)