Miller Industries, Inc. is a manufacturer of towing and recovery equipment. The Company is engaged in the manufacturing of the bodies of wreckers and car carriers, which are installed on truck chassis manufactured by third parties. The Company purchases the truck chassis for integration with its towing and recovery equipment and then resale to its customers. It manufactures a line of wrecker, car carrier and transport trailers products. The Company’s products brands include Century, Challenger, Holmes, Champion, Eagle, Titan, Jige, Boniface, Vulcan and Chevron. Its products primarily are sold through independent distributors that serve over 50 states, Canada and Mexico, and other foreign markets, including Europe, the Pacific Rim, the Middle East, South America and Africa, and through prime contractors to governmental entities. The Company’s domestic manufacturing operations are in Tennessee and Pennsylvania, and foreign manufacturing operations are in France and the United Kingdom.