SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 10-Q

þ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended ~~January~~July 31, 2018 or

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________ to ___________

Commission File No. 1-5926

MILLER INDUSTRIES, INC.

(Exact Name of Registrant as Specified in its
Charter)

Florida		59-0996356
(State or Other Jurisdiction of Incorporation or Organization)		(I.R.S. Employer Identification No.)

1521 ~~N.W.~~NW 165th Street, Miami Gardens, Florida 33169 (Address of Principal Executive Offices ~~(305~~) ~~621-0501 (Registrant’s telephone number, including area code Not Applicable (Former Name, Former Address and Former Fiscal Year, if Changed Since Last Report)~~

~~Indicate by check mark whether the registrant:~~ (1305) ~~has~~621-0501 ~~filed all reports required to be filed by Section 13 or 15~~(d)Registrant’s oftelephone ~~the Securities Exchange Act of 1934 during the preceding 12 months (or of such shorter period that the registrant was required to file such reports)~~number, ~~and~~including ~~(2)~~area ~~has been subject to such filing required for the past 90 days.~~code)

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes ¨ No þ

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes ¨ No þ

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ¨ Accelerated filer ¨ Non-accelerated filer ¨ þ Smaller reporting company þ Emerging growth company ¨

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

Yes ¨ No þ

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ¨ No þ

The number of shares outstanding of each of the issuer’s classes of common stock, par value $.05 per share, as of ~~January~~July 31, 2018 is 5,000,000 shares.

MILLER INDUSTRIES, INC.

FORM 10-Q

~~January~~July 31, 2018

INDEX

		Page No.
		Page
PART I: FINANCIAL INFORMATION
PART I:	FINANCIAL INFORMATION
Item 1.	Financial Statements	2
	Balance Sheets dated as of January 31, 2018 and April 30, 2017	2
	Balance Sheet as of July 31, 2018	1
	Statement of Operations – Three Months Ended January 31, 2018 and 2017	4
	Balance Sheet as of April 30, 2018	2
	Statement of Operations – Nine Months Ended January 31, 2018 and 2017	5
	Statement of Operations - Three Months Ended July 31, 2017 and 2018	3
	Statement of Cash Flows – Nine Months Ended January 31, 2018 and 2017	6
	Statement of Cash Flows - Three Months Ended July 31, 2017 and 2018	4
	Notes to Financial Statements	75
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	97
Item 3.	Quantitative and Qualitative Disclosures about Market Risk	108
Item 4.	Controls and Procedures	108
PART II: OTHER INFORMATION
PART II:	OTHER INFORMATION
Item 6.	Exhibits	119
Signatures		1210

-i-

PART I.

FINANCIAL INFORMATION

~~ITEM~~Item 1. FINANCIAL STATEMENTS

MILLER INDUSTRIES, INC.

BALANCE SHEET

~~JANUARY~~ July 31, 2018

(UNAUDITED)

	July 31, 2018
ASSETS
	2017
Investment Property:
Land	$	161,443
Building and Improvements		1,049,908
Machinery and Equipment		11,106
Furniture and Fixtures		10,251
Total Cost	$	1,232,708
Less: Accumulated Depreciation		~~974~~980,~~733~~975
Net Book Value	$	~~257~~251,~~975~~733
Other Assets:
Cash and Cash Equivalents	$	12,~~921~~056,~~574~~309
Accounts Receivable		940
Prepaid Expenses and Other Assets		259,~~548~~109
Loan Costs, Less Accumulated Amortization of $8,767		1,968
Prepaid Income Taxes		9,196
Deferred Tax		27,459
Deferred Lease Incentive (Net of Accumulated Amortization - $56,326 in 2018)		18,758
Total Other Assets	$	1,976,549
Loan Costs, Less Accumulated Amortization of $9,305		1,431
TOTAL ASSETS	$	2,234,524
Deferred Tax		24,671
Total Other Assets	$	2,120,414
TOTAL ASSETS	$	2,372,147
LIABILITIES AND SHAREHOLDERS’ EQUITY
Liabilities:
Mortgage and Notes Payable	$	~~992~~970,~~905~~615
Accounts Payable and Accrued Expenses		~~107~~177,~~449~~083
Tenant Deposits and Advance Rent		37,781
Tenant’s Deposits and Advance Rent		78,059
Income Tax Payable		674
Total Liabilities	$	1,225,757
Total Liabilities	$	1,138,809
Shareholders’ Equity:
Common Stock - $.05 par, 5,000,000 shares Authorized; 5,000,000 shares issued and Outstanding	$	250,000
Common Stock - $.05 par, 5,000,000 shares authorized; 5,000,000 shares issued and outstanding	$	250,000
Paid-In Capital		1,212,102
Deficit		(~~366~~315,~~387~~712	)
Total Shareholders’ Equity	$	1,~~095~~146,~~715~~390
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$	2,~~234~~372,~~524~~147

See ~~accompanying~~Accompanying ~~notes~~Notes to ~~financial~~Financial ~~statements~~Statements.

MILLER INDUSTRIES, INC.

BALANCE SHEET

April 30, ~~2017~~2018

	April 30, 2018
ASSETS
	April 30, 2017
Investment Property:
Land	$	161,443
Building and Improvements		1,049,908
Machinery and Equipment		11,106
Furniture and Fixtures	$	10,251
Total Cost	$	1,232,708
Less: Accumulated Depreciation		~~965~~978,~~819~~004
Net Book Value	$	~~266~~254,~~889~~704
Other Assets:
Cash and Cash Equivalents	$	21,~~007~~976,~~930~~520
Accounts Receivable		1,034
Accounts Receivable (Less Allowance for Doubtful Accounts of $0 in 2018)		1,614
Prepaid Expenses and Other Assets		1819,~~287~~057
Prepaid Income Taxes		1624,~~343~~446
Loan Costs, Less Accumulated Amortization of $7,962		2,773
Deferred Lease Incentive (Net of accumulated Amortization - $56,326 in 2018)		18,758
Deferred Tax		39,804
Loan Costs, Less Accumulated Amortization of $9,035		1,700
Total Other Assets	$	2,085,451
Deferred Tax		25,421
TOTAL ASSETS	$	2,352,340
Total Other Assets	$	2,067,516
TOTAL ASSETS	$	2,322,220
LIABILITIES AND SHAREHOLDERS’ EQUITY
Liabilities:
Mortgage and Notes Payable	$	1981,~~026,340~~760
Accounts Payable and Accrued Expenses		~~160~~147,~~071~~395
Tenant’s Deposits and Advance Rent		~~182~~93,~~221~~924
Total Liabilities	$	1,~~368~~223,~~632~~079
Shareholders’ Equity:
Common Stock - $.05 par, 5,000,000 shares Authorized; 5,000,000 shares issued and Outstanding	$	250,000
Common Stock - $.05 par, 5,000,000 shares authorized; 5,000,000 shares issued and outstanding	$	250,000
Paid-In Capital		1,212,102
Deficit		(~~478~~362,~~394~~961	)
Total Shareholders’ Equity	$	~~983~~1,~~708~~099,141
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$	2,~~352~~322,~~340~~220

See Accompanying Notes to Financial Statements.

MILLER INDUSTRIES, INC.

STATEMENT OF OPERATIONS

FOR THE THREE MONTHS ENDED ~~JANUARY~~JULY 31, ~~2018~~ 2018 AND 2017

(UNAUDITED)

	1/31/18		1/31/17
	7/31/18		7/31/17
Revenues:
Rental Income	$	~~108~~133,~~670~~601	$	~~128~~157,~~416~~472
Utility and Tax reimbursements		26,776		38,317
Utilities Reimbursement		13,407		19,970
Other Income		13,~~677~~958		1,~~602~~667
Total Revenues	$	~~137~~150,~~143~~966	$	~~168~~179,~~335~~109
Expenses:
Rental Expenses (Except Interest)	$	8366,~~501~~542	$	8972,~~181~~279
Administrative		2011,~~393~~638		1611,~~796~~339
Interest		9,~~205~~537		86,~~055~~482
Total Expenses	$	~~113~~87,~~099~~717	$	~~114~~90,~~032~~099
Income Before Tax Provision	$	2463,~~044~~249	$	5489,~~303~~010
Provision for Income Tax:
Provision (Credit) for Income Tax:
Federal Income Tax	$	1213,~~375~~000	$	1827,000
State Income Tax		13,000		24,~~200~~000
Total Provision for Income Tax	$	1316,~~375~~000	$	2031,~~200~~000
Net Income	$	10,669	$	34,103
Net Income (Loss)	$	47,249	$	58,010
Income per Common Share (Basic)	$	.0001	$	.01
Average Shares of Common Stock Outstanding		5,000,000		5,000,000

See Accompanying Notes to Financial Statements.

MILLER INDUSTRIES, INC.

STATEMENT OF OPERATIONS

FOR THE NINE MONTHS ENDED JANUARY 31, 2018 AND 2017

(UNAUDITED)

	1/31/18		1/31/17
Revenues:
Rental Income	$	425,402	$	431,923
Utility and Tax reimbursements		69,926		87,946
Other Income		5,173		4,854
Total Revenues	$	500,501	$	524,723
Expenses:
Rental Expenses (Except Interest)	$	238,431	$	262,827
Administrative		54,977		40,337
Interest		23,711		21,958
Total Expenses	$	317,119	$	325,122
Income Before Tax Provision	$	183,382	$	199,601
Provision (Benefit) for Income Tax:
Federal Income Tax	$	62,375	$	68,000
State Income Tax		9,000		9,200
Total Provision for Income Tax	$	71,375	$	77,200
Net Income	$	112,007	$	122,401
Income per Common Share (Basic)	$	.02	$	.02
Average Shares of Common Stock Outstanding		5,000.000		5,000,000

See Accompanying Notes to Financial Statements.

MILLER INDUSTRIES, INC.

STATEMENT OF CASH FLOWS

FOR THE ~~NINE~~THREE MONTHS ENDED ~~JANUARY~~JULY 31, ~~2018~~ 2018 AND 2017

(UNAUDITED)

	1/31/18			1/31/17
	7/31/18			7/31/17
Cash Flows from Operating Activities:
Net Income	$	112,007		$	122,401
Net Income (Loss)	$	47,249		$	58,010
Adjustments to Reconcile Net Income to Net Cash Provided by (used for) Operating Activities:
Provision for Bad Debts
Depreciation		2,971			2,971
Depreciation		8,914			8,914
Amortization		—			—
Amortization					7,142
Changes in Operating Assets and Liabilities		40,714			(27,068	)
Changes in Operating Assets and Liabilities		(173,842	)		(60,388	)
Net Cash Provided by Operating Activities	$	90,934		$	33,913
Net Cash Provided by Operating Activities	$	(52,921	)		78,069
Cash Flows from Investing Activities:
Acquisition of Property, Equipment, and Intangible	$	(—	)	$	(—	)
Net Cash (used by) Investing Activities	$	(—	)	$	(—	)
Cash Flows from Financing Activities:
Principal Payments Under Borrowings	$	(3311,~~435~~145	)	$	(3311,~~435~~145	)
Net Cash Provided by (used by) Financing Activities	$	(33,435	)	$	(33,435	)
Proceeds from Stock option purchase		—			—
Net Increase in Cash and Cash Equivalents	$	(86,356	)	$	44,634
Net Cash Provided by (used by) Financing Activities	$	(11,145	)	$	(11,145	)
Cash and Cash Equivalents at the Beginning of Year		2,007,930			1,817,572
Net Increase in Cash and Cash Equivalents	$	79,789		$	22,768
Cash and Cash Equivalents at the End of Quarter	$	1,921,574		$	1,862,206
Cash and Cash Equivalents at the Beginning of Year	$	1,976,520		$	2,007,930
Cash and Cash Equivalents at the End of Quarter	$	2,056,309		$	2,030,698
Additional Cash Flow Information:
Cash Payments During the Year
Interest	$	259,~~250~~268		$	237,~~431~~753
Income Taxes	$	~~42,733~~-		$	~~65,577~~-

See Accompanying Notes to Financial Statements.

MILLER INDUSTRIES, INC. NOTES TO FINANCIAL STATEMENTS JULY 31, 2018 (UNAUDITED)

~~NOTES~~Note A TO– ~~FINANCIAL~~Basis ~~STATEMENTS~~ of Presentation

~~JANUARY~~The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three month period ending July 31, 2018 are not necessarily indicative of results that may be expected for the year ended April 30, 2019.

~~(UNAUDITED)~~ For further information refer to the financial statements and footnotes thereto of the Company as of April 30, 2018 and for the year ended April 30, 2018.

~~NOTE~~Note AB –- ~~BASIS~~Earnings OFPer ~~PRESENTATION~~Share -

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the nine month period ending January 31, 2018 are not necessarily indicative of results that may be expected for the year ended April 30, 2018.

For further information refer to the financial statements and footnotes thereto of the Company as of April 30, 2017 and for the year ended April 30, 2017.

NOTE B - Earnings Per Share -

Basic earnings per share (“EPS”) is computed by dividing net income available to common stockholders by the weighted-average number of common shares outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted EPS gives effect to all dilutive potential of shares of common stock outstanding during the period including stock options or warrants, using the treasury stock method (by using the average stock price for the period to determine the number of shares assumed to be purchased from the exercise of stock options or warrants). Diluted EPS excludes all dilutive potential of shares of common stock if their effect is anti-dilutive.

NOTE C - Use ofOf Estimates -

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. The most significant estimates included in the preparation of the financial statements are related to income taxes, asset lives, accruals and valuation allowances.

7NOTE D – Commitments, Contingent Liabilities, Other Matters and Subsequent Events

~~NOTE~~The D“Tax –Cuts and ~~Commitments~~Jobs Act” was signed into law on December 22, ~~Contingent~~2017. ~~Liabilities~~The “Act” changes the current tax system for corporations, generally ~~Other~~beginning with taxable years starting after December 31, 2017. The bill reduces the U.S. corporate tax rate from a graduated ~~Matters~~set of rates with a maximum of 35 percent tax rate to a flat 21 percent tax rate. Additionally, the bill introduces many changes that impact corporations some of which are the net operating loss deduction subject to annual limitations, interest expense deduction subject to annual limitations, elimination of the alternative minimum tax and ~~Subsequent~~immediate ~~Events~~expensing of the full cost of qualified property.

On December 22, 2017, the Tax Cuts and Jobs Act (TCTA) was enacted. The Act includes a number of changes to the existing tax code, most notably a reduction of the US corporate income tax rate from a graduated set of rates with a maximum of 35 percent to a flat rate of 21%. Additionally the bill introduces many changes that impact corporations some of which is the net operating loss deduction subject to annual limitations, interest expense deduction subject to annual limitations, elimination of the alternative minimum tax and immediate expenses of the full cost of qualified property.5

~~Changes~~Under inU.S. ~~tax~~Accounting Standards, ~~rates~~Codification ~~and~~Topic ~~tax~~740, ~~laws~~Accounting ~~are accounted~~ for ~~the~~Income inTaxes ~~the period~~requires re-measurement of ~~enactment~~all U.S. ~~Therefore the net~~ deferred income tax assets ~~were~~and liabilities ~~reduced~~for bytemporary ~~$10,125~~differences ~~with~~and aNOL ~~corresponding~~carryforwards ~~adjustment~~from tothe current ~~period tax~~rate ~~expense~~of ~~for~~35 percent to the ~~remeasurement~~new ofcorporate ~~the~~rate ~~Company’s~~of U21 percent.S. ~~deferred~~The ~~tax~~cumulative ~~assets.~~adjustment ~~Our~~will ~~federal~~be recognized in income tax expense ~~for~~from ~~the~~continuing ~~periods beginning~~operations inas ~~2018~~a ~~will~~discrete beitem ~~based~~in onthe period that includes the ~~new~~enactment ~~rate~~date (December 22, 2017).

~~Starting~~The onCompany ~~Feb.~~recorded the ~~1, 2018 a three~~re-~~year~~measurement ~~lease~~of ~~has~~its ~~been~~U.S. ~~agreed~~deferred ~~upon~~income ~~with~~tax aassets ~~third~~on ~~party~~December ~~lessee for 2~~22,~~935~~ ~~square feet~~2017 ofas ~~space.~~a ~~Lease~~reduction ~~terms~~in ~~are~~deferred aincome ~~total~~taxes ~~rent~~ of approximately $~~129~~10,~~914~~000. ~~for~~A ~~the~~similar ~~three~~amount ~~years~~was ~~with~~recognized ~~the~~as ~~lease~~income ~~having~~tax anexpense ~~option~~at toDecember ~~extend~~22, ~~the lease an additional three years~~2017.

8In accordance with SFAS (ASC 855-10), Management has performed an evaluation of subsequent events through the date that the financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financials.

~~ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS~~6

~~Results~~ITEM of2. ~~Operations~~MANAGEMENT’S ~~(Third~~DISCUSSION ~~Quarter~~AND ofANALYSIS ~~2018~~OF ~~Fiscal~~FINANCIAL ~~Year compared~~CONDITION toAND ~~Third~~RESULTS ~~Quarter~~OF ~~of 2017 Fiscal Year)~~OPERATIONS

~~Rental~~Results ~~Income. The Company’s results~~ of ~~operations are~~Operations ~~primarily~~(First ~~dependent upon the rental income which it receives from leasing space in its building. Rental income is a function~~Quarter of ~~the~~2019 ~~percentage~~Fiscal ofYear ~~the building which is occupied and the level of rental rates. Rental income through the third quarter of 2017 was $432,000,~~ compared to ~~$425,000~~First inQuarter ~~the third quarter~~ of 2018. Fiscal Year)

~~Other~~Rental Income. The Company’s results ~~generated~~of ~~other~~operations ~~income~~are ofprimarily ~~$4,854 through~~dependent upon the ~~third~~rental ~~quarter~~income ofwhich ~~fiscal~~it ~~year~~receives ~~2017~~from ~~and~~leasing ~~$5,173~~space in its building. Rental income is a function of the ~~third~~percentage ~~quarter~~of the building which is occupied and the level of ~~2018~~rental rates. ~~Other~~Rental income induring ~~these~~the first ~~quarters~~quarter ~~consisted~~ of ~~interest~~2018 ~~income~~was ~~and~~$157,000, ~~miscellaneous~~compared ~~income~~to $134,000 in the first quarter of 2019.

~~Rental~~Other ~~Expense (Excluding Interest)~~Income. The Company ~~incurs~~generated ~~rental~~other ~~expense~~income inof ~~connection~~$1,700 ~~with~~in the ~~leasing~~first ofquarter ~~its building. These expenses consist~~ of ~~management~~fiscal ~~fees,~~year ~~insurance,~~2018 ~~real estate taxes, depreciation~~ and ~~amortization~~$4,000 ~~maintenance~~in ~~and repairs, utility costs and outside services~~2019. ~~Rental~~Income ~~expenses~~in ~~were~~these ~~$263,000 through~~quarters ~~the~~consisted ~~third quarter~~ of ~~2017~~interest income and ~~$238,000~~miscellaneous ~~through the third quarter of 2018~~income.

~~Administrative~~Rental ~~Expenses.~~Expense (Excluding Interest). The Company’s ~~administrative~~ incurs rental expense in connection with the leasing of its building. These expenses consist of management fees, insurance, real estate taxes, depreciation and amortization, maintenance and repairs, utility costs and outside services. Rental expenses were $4072,000 in the first ~~three~~quarter ~~quarters~~ of ~~fiscal~~2018 ~~years 2017~~ and $5567,000 ~~for~~in ~~2018~~the first quarter of 2019.

~~Interest~~Administrative ~~Expense~~Expenses. The Company’s administrative ~~pays~~expenses ~~interest~~were on$11,000 in the ~~mortgage loan~~first onquarter ~~its~~of ~~building.~~fiscal ~~Interest~~year ~~expense~~2018 onand ~~the loan was~~ $2211,000 in the first ~~three~~quarter ~~quarters~~ of fiscal ~~years~~year ~~2017 and $23,700 for 2018~~2019.

~~Provision~~Interest ~~for Income Taxes~~Expense. The Company ~~had~~pays interest aon ~~tax~~the ~~provision of~~mortgage loan on its building. Interest expense on the loan was $776,~~200~~500 in the first ~~three~~ quarter of fiscal ~~2017~~year 2018 and $719,~~375~~600 in ~~2018~~2019.

~~Net~~Provision for Income Taxes. ~~As a result of the foregoing factors,~~ The ~~Company~~ Company had ~~net~~a ~~income~~tax provision of $~~122~~31,~~500~~000 in the first ~~three~~quarter ~~quarters~~ of fiscal ~~2017~~2018 and $~~112~~16,000 in the first ~~three~~quarter ~~quarters~~ of ~~2018~~2019.

~~Liquidity~~Net Income. As a result of the foregoing factors, the Company had net income of $58,000 in the first quarter of fiscal 2018 and ~~Capital~~net ~~Resources~~income of $47,000 in the first quarter of 2019.

~~The~~Liquidity ~~Company’s~~and ~~cash~~Capital increased by $45,000 during the nine months of fiscal year 2017 compared to an decrease of $86,000 during the first nine months of fiscal year 2018. As of January 31, 2018, The Company’s cash position was approximately $1,921,000.Resources

~~Current~~The ~~Operations~~Company’s cash increased by $23,000 during the first three months of fiscal year 2018 and $80,000 during the first three months of fiscal year 2019. The Company’s cash position was approximately $2,056,000.

~~The~~Current ~~Company operates as a real estate investment and management company. The Company is currently seeking to obtain additional commercial tenants for its existing building.~~Operations

The Company’s ~~principal~~operates ~~operating~~as ~~expenses~~a ~~consist~~real ~~of management~~estate investment and ~~professional~~management ~~fees~~company. ~~associated~~The ~~with the administration of the~~ Company, ~~interest~~is ~~expense~~currently onseeking ~~the~~to ~~Company’s~~obtain ~~mortgage loan,~~additional ~~real~~commercial ~~estate~~tenants ~~taxes~~for ~~and~~its ~~insurance~~existing building.

9The Company’s principal operating expenses consist of management and professional fees associated with the administration of the Company, interest expense on the Company’s mortgage loan, real estate taxes and insurance.

~~ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK~~7

WeITEM ~~are~~3. aQUANTITATIVE ~~smaller~~AND ~~reporting~~QUALITATIVE ~~issuer~~DISCLOSURES asABOUT ~~defined~~MARKET ~~in Item 10 of Regulation S-K and are not required to report the quantitative and qualitative measures of market risk specified in Item 305 of Regulation S-K.~~RISK

~~ITEM~~We 4.are ~~CONTROLS~~a ~~AND~~smaller ~~PROCEDURES~~reporting company as defined in Rule 12b-2 and are not required to report the quantitative and qualitative measures of market risk specified in Item 305 of Regulation S-K.

InITEM connection with the filing of this Form 10-Q, the Company’s Chief Executive Officer and Chief Financial Officer evaluated the effectiveness of the Company’s disclosure controls and procedures as of January 31, 20184. ~~The~~CONTROLS ~~Company’s~~AND ~~Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were effective as of January 31, 2018.~~PROCEDURES

~~There~~In ~~were~~connection nowith ~~changes~~the infiling of this Form 10-Q, the Company’s ~~internal~~Chief ~~controls over~~Executive ~~financial~~Officer ~~reporting~~and ~~that~~Chief ~~materially~~Financial ~~affected,~~Officer orevaluated ~~are~~the ~~reasonably~~effectiveness ~~likely~~of tothe ~~materially~~Company’s disclosure ~~affect~~controls and procedures as of July 31, ~~the~~2018. The Company’s ~~internal control~~Chief ~~over~~Executive ~~financial~~Officer ~~reporting~~and ~~during~~Chief Financial Officer concluded that the ~~fiscal~~Company’s ~~quarter~~disclosure ~~ended~~controls ~~January~~and procedures were effective as of July 31, 2018.

10There were no changes in the Company’s internal controls over financial reporting that materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting during the fiscal quarter ended July 31, 2018.

~~PART II. OTHER INFORMATION~~8

~~ITEM~~PART 6II. ~~EXHIBITS~~OTHER INFORMATION

~~(a)~~ITEM ~~Exhibits~~6. EXHIBITS

Exhibit No.	~~Exhibit No.~~	Description
	(31.1)	Certification of Principal Executive Officer pursuant to Rule 13a-14(a).
31.1		Certification of Chief Executive Officer pursuant to Rule 13a-14(a).
	(31.2)	Certification of Principal Financial Officer pursuant to Rule 13a-14(a).
31.2		Certification of Chief Financial Officer pursuant to Rule 13a-14(a).
	(32.1)	Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002*

~~(b)~~* ~~Reports~~Furnished ~~on Form 8-K.~~herewith

~~Not applicable.~~9

11SIGNATURE

~~SIGNATURE~~Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

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

	MILLER INDUSTRIES, INC.
		(Registrant)

Dated: March 15, 2019	By:	/s/ Marc Napolitano
		Marc Napolitano
		Chief Executive Officer
		Principal Financial Officer

	MILLER INDUSTRIES, INC.
Dated: May 9, 2018	By:	/s/ Marc Napolitano
		Principal Executive Officer and Principal Financial Officer

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