UNITED STATES
                SECURITIES AND EXCHANGE COMMISSION
                      Washington, D.C. 20549

                           SCHEDULE 13G
             Under the Securities Exchange Act of 1934
                   (Amendment No. ___________)*





              (Name of Issuer) Miller Industries Inc.


            (Title of Class of Securities) Common Stock




                     (CUSIP Number) 600551204























  (Date of Event Which Requires Filing of this Statement)

   Dec. 31, 2003

  Check the appropriate box to designate the rule pursuant to
  which this Schedule is filed:
        [  X]Rule 13d-1(b)
        [   ]Rule 13d-1(c)
        [   ]Rule 13d-1(d)




  *The remainder of this cover page shall be filled out for a
    reporting person's initial filing on this form with  respect
  to  the  subject  class of securities, and for any  subsequent
  amendment   containing  information  which  would  alter   the
  disclosures  provided  in a prior cover  page.The  information
  required  in  the remainder of this cover page  shall  not  be
  deemed  to  be "filed" for the purpose of Section  18  of  the
  Securities  Exchange Act of 1934 ("Act") or otherwise  subject
  to the liabilities of that section of the Act
  but  shall  be  subject  to all other provisions  of  the  Act
  (however, see the
  Notes).





  CUSIP No. 600551204

  1. Names of Reporting Persons/I.R.S. Identification Nos. of
  above persons (entities only)

   Scopia Management Inc.
   13-416-2637


  2. Check the Appropriate Box if a Member of a Group (See
  Instructions)


  (a)(X)
  (b)( )


  3.SEC Use Only

  4.Citizenship or Place of Organization   USA

  Number of
  Shares
  Beneficially
  Owned by
  Each Reporting
  Person With

  5.Sole Voting Power  477,830

  6.Shared Voting Power

  7.Sole Dispositive Power

  8.Shared Dispositive Power

  9.Aggregate Amount Beneficially Owned by Each Reporting Person

       Scopia Partners LLC 301,999,
       Scopia International Limited 108,867,
       Scopia PX LLC 36,964,
       Matthew Sirovich 25,000,
       Meredith Elson (Wife) 3,000,
       Jack Carlos Mindich (son of J. Mindich) 2,000

  10.Check if the Aggregate Amount in Row (9)
        Excludes Certain Shares (See instuctions)


  11.Percent of Class Represented by Amount in Row (9)

     5.1%


  12.Type of Reporting Person (See Instructions)  IA





  1.Names of Reporting Persons. I.R.S. Identification Nos. of
  above persons (entities only).

    Scopia PX LLC, 05-054-8220


  2. Check the Appropriate Box if a Member of a Group (See
  Instructions)


  (a)(X)

  (b)( )


  3.SEC Use Only


  4.Citizenship or Place of Organization USA


  Number of
  Shares
  Beneficially
  Owned by
  Each Reporting
  Person With

  5.Sole Voting Power 	 36,964

  6.Shared Voting Power

  7.Sole Dispositive Power

  8.Shared Dispositive Power

  9.Aggregate Amount Beneficially Owned by Each Reporting
    Person.

    36,964


  10.Check if the Aggregate Amount in Row (9) Excludes Certain
  Shares (See Instructions).................................


  11.Percent of Class Represented by Amount in Row (9) .4%


  12.Type of Reporting Person (See Instructions) CO



  1.Names of Reporting Persons. I.R.S. Identification Nos. of
  above persons (entities only).

    Scopia Partners LLC 13-415-6693



 2. Check the Appropriate Box if a Member of a Group (See
 Instructions)

 (a)(X)
 (b)( )


 3.SEC Use Only


 4.Citizenship or Place of Organization USA


 Number of
 Shares
 Beneficially
 Owned by
 Each Reporting
 Person With

 5.Sole Voting Power 301,999

 6.Shared Voting Power

 7.Sole Dispositive Power

 8.Shared Dispositive Power

 9.Aggregate Amount Beneficially Owned by Each Reporting
   Person

   301,999

 10.Check if the Aggregate Amount in Row (9) Excludes Certain
 Shares (See Instructions)


 11.Percent of Class Represented by Amount in Row (9) 3.2%



 12.Type of Reporting Person (See Instructions) CO









1.Names of Reporting Persons. I.R.S. Identification Nos. of
 above persons (entities only).

 Matthew Sirovich




 2. Check the Appropriate Box if a Member of a Group (See
  Instructions)


 (a)(X)

 (b)( )


 3.SEC Use Only


 4.Citizenship or Place of Organization USA


 Number of
 Shares
 Beneficially
 Owned by
 Each Reporting
 Person With

 5.Sole Voting Power 25,000

 6.Shared Voting Power

 7.Sole Dispositive Power

 8.Shared Dispositive Power


 9.Aggregate Amount Beneficially Owned by Each Reporting
   Person

   25,000.


 10.Check if the Aggregate Amount in Row (9) Excludes Certain
  Shares (See Instructions)




 11.Percent of Class Represented by Amount in Row (9) .3%


 12.Type of Reporting Person (See Instructions) IN




 1.Names of Reporting Persons. I.R.S. Identification Nos. of above
 persons (entities only).

    Jack Carlos Mindich


 2. Check the Appropriate Box if a Member of a Group (See
 Instructions)

 (a)(x)

 (b)



 3.SEC Use Only





 4.Citizenship or Place of Organization USA New York


 Number of
 Shares
 Beneficially
 Owned by
 Each Reporting
 Person With

 5.Sole Voting Power 2,000

 6.Shared Voting Power

 7.Sole Dispositive Power


 8.Shared Dispositive Power




 9.Aggregate Amount Beneficially Owned by Each Reporting
  Person

  2,000



 10.Check if the Aggregate Amount in Row (9) Excludes Certain
 Shares (See Instructions)




 11.Percent of Class Represented by Amount in Row (9) .02%


 12.Type of Reporting Person (See Instructions) IN



  1.Names of Reporting Persons. I.R.S. Identification Nos. of
  above persons (entities only).


   Scopia International Limited



  2. Check the Appropriate Box if a Member of a Group (See
  Instructions)

  (a)(X)

  (b)


 3.SEC Use Only

 4.Citizenship or Place of Organization Bermuda


 Number of
 Shares
 Beneficially
 Owned by
 Each Reporting
 Person With

 5.Sole Voting Power 108,867



 6.Shared Voting Power


 7.Sole Dispositive Power


 8.Shared Dispositive Power

 9.Aggregate Amount Beneficially Owned by Each Reporting
   Person

    108,867


 10.Check if the Aggregate Amount in Row (9) Excludes Certain
  Shares (See Instructions)


 11.Percent of Class Represented by Amount in Row (9) 1.2%


 12.Type of Reporting Person (See Instructions) PN




 1.Names of Reporting Persons.
   I.R.S. Identification Nos. of above persons (entities only).

   Meredith Elson

 2. Check the Appropriate Box if a Member of a Group (See
 Instructions)

  (a)(X)

  (b)



 3.SEC Use Only


 4.Citizenship or Place of Organization USA




 Number of
 Shares
 Beneficially
 Owned by
 Each Reporting
 Person With

 5.Sole Voting Power 3,000


 6.Shared Voting Power

 7.Sole Dispositive Power

 8.Shared Dispositive Power


 9.Aggregate Amount Beneficially Owned by Each Reporting
   Person

   3,000

 10.Check if the Aggregate Amount in Row (9) Excludes Certain
 Shares (See Instructions)



 11.Percent of Class Represented by Amount in Row (9) .03%



 12.Type of Reporting Person (See Instructions) IN
















   Item 1.

       (a)Name of Issuer Miller Industries Inc.

       (b)Address of Issuer's Principal Executive Offices

           8503 Hilltop Drive, Suite 100
           Ooltewah, TN 37363


  Item 2.

       (a) Name of Person Filing  Scopia Management Inc.

       (b)Address of Principal Business Office Residence

          100 Park Avenue, NY, NY 10017

       (c)Citizenship   USA

       (d)Title of Class of Securities Common Stock

       (e)CUSIP Number 600551204


 Item 3.

 If this statement is filed pursuant to 240.13d-1(b) or
 240.13d-2(b) or (c), check whether the person filing is a:

 a)[    ]Broker or dealer registered under section 15  of  the  Act
   (15 U.S.C.78o).

 (b)[    ]Bank as defined in section 3(a)(6) of the Act (15  U.S.C.
    78c).

 (c)[    ]Insurance company as defined in section 3(a)(19)  of  the
    Act (15  U.S.C. 78c).

 (d)[    ]Investment  company registered under  section  8  of  the
    Investment  Company Act of 1940 (15 U.S.C 80a-8).

 (e)[     ]An   investment  adviser  in  accordance  with  240.13d-
    1(b)(1)(ii)(E);

 (f)[    ]An  employee benefit plan or endowment fund in accordance
    with 240.13d-1(b)(1)(ii)(F);

 (g)[    ]A  parent holding company or control person in accordance
    with  240.13d-1(b)(1)(ii)(G);

 (h)[   ]A savings associations as defined in Section 3(b)
  of the Federal Deposit Insurance Act (12 U.S.C. 1813);

 (i)[    ]A  church  plan that is excluded from  the  definition\
    of   an   investment  company  under  section  3(c)(14)  of   the
    Investment Company Act of 1940 (15 U.S.C. 80a-3);

 (j)[ X  ]Group, in accordance with 240.13d-1(b)(1)(ii)(J).


 Item 4 .Ownership.

  Provide   the  following  information  regarding  the   aggregate
  number  and  percentage of the class of securities of the  issuer
  identified in Item 1.

       (a)Amount beneficially owned: 477,830.

       (b)Percent of class: 5.1%

       (c)Number of shares as to which the person has:


       (i) Sole power to vote or to direct the vote  477,830.


       (ii)Shared power to vote or to direct the vote.


       (iii)Sole power to dispose or to direct the disposition of

       (iv)Shared power to dispose or to direct the disposition of

 Instruction.   For   computations   regarding   securities   which
 represent   a   right  to  acquire  an  underlying  security   see
 240.13d3(d)(1).




  Item  5.  Ownership of Five Percent or Less of a  Class

  If  this statement is being filed to report the fact that as of
  the  date  hereof  the  reporting  person has ceased to  be
  the  beneficial  owner  of  more  than  five percent of the class
  of  securities,  check the following [N/A   ].

  Instruction: Dissolution of a group requires a response  to  this
  item.

  Item  6. Ownership of More than Five Percent on Behalf of  Another
  Person.

  If  any other person is known to have the right to receive or the
  power  to  direct the receipt of dividends from, or the  proceeds
  from  the  sale of, such securities, a statement to  that  effect
  should  be  included  in  response to  this  item  and,  if  such
  interest  relates  to more than five percent  ofthe  class,  such
  person should be identified. A listing of the shareholders of  an
  investment    company    registered    under    the    Investment
  Company  Act  of1940  or the beneficiaries  of  employee  benefit
  plan, pension fund or endowment fund is not required.


  Item  7. Identification and Classification of the Subsidiary Which
  Acquired  the  Security Being Reported on By the  Parent  Holding
  Company  or  Control  Person.  If a  parent  holding  company  or
  Control  person has filed this schedule, pursuant  to  Rule  13d-
  1(b)(1)(ii)(G), so indicate under Item 3(g) andattach an  exhibit
  stating  the  identity  and  the  Item  3  classification   ofthe
  relevant  subsidiary.  If  a parent holding  company  or  control
  person has filed this schedule pursuant to Rule 13d-1(c) or  Rule
  13d-1(d),  attach  an exhibit stating the identification  of  the
  relevant subsidiary.

  Item 8.Identification and Classification of Members of the Group
  If  a  group  has filed this schedule pursuant to  240.13d-
  1(b)(1)(ii)(J),  so  indicate  under  Item  3(j)  and  attach  an
  exhibit  stating the identity and Item 3 classification  of  each
  member  of the group. If a group has filed this schedule pursuant
  to  240.13d-1(c) or 240.13d-1(d), attach an exhibit  stating  the
  identity of each member of the group.

       Exhibit attached


  Item 9. Notice of Dissolution of Group  Notice of dissolution  of
  a  group may be furnished as an exhibit stating the date  of  the
  dissolution  and  that  all  further  filings  with  respect   to
  transactions  in  the  security reported on  will  be  filed,  if
  required,  by members of the group, in their individual capacity.
  See Item 5.


  Item 10.Certification

  (a)The  following  certification  shall  be  included  if  the
  statement is filed pursuant to 240.13d-1(b):

  By  signing below I certify that, to the best of my knowledge and
  belief,  the securities referred to above were acquired  and  are
  held  in  the  ordinary course of business and were not  acquired
  and  are  not  held  for the purpose of or  with  the  effect  of
  changing  or  influencing  the  control  of  the  issuer  of  the
  securities  and were not acquired and are not held  in connection
  with   or  as  a  participant  in  any  transaction  having  that
  purpose or effect.

 (b)The  following certification shall be included if the statement
  is filed pursuant to 240.13d-1(c):

  By  signing below I certify that, to the best of my knowledge and
  belief,  the  securities referred to above were not acquired  and
  are  not  held for the purpose of or with the effect of  changing
  or  influencing  the control of the issuer of the securities  and
  were  not acquired and are not held in connection with  or  as  a
  participant in any transaction having that purpose or effect.


 SIGNATURE

  After  reasonable  inquiry and to the best  of  my  knowledge  and
  belief,  I  certify  that  the  information  set  forth  in  this
  statement is true, complete and correct.

       2/11/04
       Date
       Jeremy Mindich, Matthew Sirovich
       Signature
       Managing Partners
       Title










  The  original  statement shall be signed by each person  on  whose
  behalf the statement  is  filed  or  his authorized  representative.
  If  the  statement is signed on  behalf of a person by his authorized
  representative other than  an executive officer or general partner of
  the filing person, evidence of the representative's authority to sign
  on behalf of such person  shall  be filed with the  statement,
  provided, however, that a power of  attorney  for  this purpose
  which  is  already on file with the Commission may be incorporated
  by reference. The  name  and  any title of each person who signs
  the  statement  shall be typed or printed beneath his signature.
  NOTE:  Schedules  filed  in paper format shall  include  a  signed
  original and five copies  of  the  schedule, including all exhibits.
  See  240.13d-7  for other parties for whom copies are to be sent.
  Attention:Intentional misstatements or  omissions  of  fact
  constitute
       Federal criminal violations
       (See 18 U.S.C. 1001)





 http://www.sec.gov/divisions/corpfin/forms/13g.htm
 Last update: 11/05/2002