Miller Industries is a manufacturer of towing and recovery equipment. Co. manufactures the bodies of wreckers and car carriers, which are installed on truck chassis manufactured by third parties. Co. purchases the truck chassis for resale to its customers. Co. also manufactures vehicle transport trailers. Co. manufactures and markets its wreckers, car carriers and trailers under the Century®, Challenger®, Holmes®, Champion®, Eagle®, Titan®, Jige, Boniface, Vulcan®, and Chevron brand names. The principal markets for Co.'s towing and recovery equipment are independent distributors and the users of towing and recovery equipment located throughout North America, and other customers globally.