<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 12pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, DC 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM 8-K</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CURRENT REPORT PURSUANT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>TO SECTION 13 OR 15(D) OF THE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Date of report (Date of earliest event
reported): October 12, 2012</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>MILLER ENERGY RESOURCES, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact Name of Registrant as Specified in
Its Charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tennessee</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or Other Jurisdiction of Incorporation)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 48%; font-size: 10pt; font-weight: bold; text-align: center">001-34732</TD>
    <TD STYLE="width: 5%; font-size: 10pt; font-weight: bold; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 47%; font-weight: bold; text-align: center">26-1028629</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">(Commission File Number)</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">(IRS Employer Identification No.)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>9721 Cogdill Road, Suite 302</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Knoxville, TN 37932</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(865) 223-6575</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Registrant&rsquo;s Telephone Number, Including
Area Code)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Not Applicable</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Former Name or former address, if changed
since last report)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Check the appropriate box below if the
Form&nbsp;8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions
(<I>see</I> General Instruction A.2. below):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD>Written communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD>Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD>Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD>Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 3pt; margin-bottom: 12pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 1in; text-align: left"><B>Item 1.01.</B></TD><TD STYLE="text-align: justify"><B>Entry into a Material Definitive Agreement.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On October 12, 2012, Miller Energy Resources, Inc. (the &ldquo;Company&rdquo;)
entered into an At Market Issuance Sales Agreement (the &ldquo;Sales Agreement&rdquo;) with MLV &amp; Co. LLC (&ldquo;MLV&rdquo;),
pursuant to which the Company may issue and sell up to 2,565,000 shares of the Company&rsquo;s 10.75% Series C Cumulative Redeemable
Preferred Stock, par value $0.0001 per share and liquidation preference of $25.00 per share (the &ldquo;Series C Preferred Stock&rdquo;)
and shares of the Company&rsquo;s common stock, par value $0.0001 per share (the &ldquo;Common Stock&rdquo;), having an aggregate
offering price of up to $100 million, from time to time through MLV as its sales agent (the Common Stock together with the Series
C Preferred Stock, the &ldquo;Shares&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Shares will be issued pursuant to a final prospectus supplement
filed on October 12, 2012 with the Securities and Exchange Commission pursuant to Rule 424(b) of the Securities Act of 1933, as
amended (the &ldquo;Securities Act&rdquo;), in connection with a takedown from the Company&rsquo;s shelf registration statement
on Form S-3 (File No. 333-183750), which became effective on September 18, 2012.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Sales of Shares pursuant to the Sales Agreement, if any, may
be effected by any method permitted by law deemed to be an &ldquo;at the market&rdquo; offering as defined in Rule 415 of the Securities
Act of 1933, as amended, including without limitation directly on the New York Stock Exchange or any other existing trading market
for the Series C Preferred Stock and the Company&rsquo;s Common Stock or through a market maker other than on an exchange. MLV
will make all sales using commercially reasonable efforts consistent with its normal sales and trading practices on mutually agreed
upon terms between MLV and the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Under the Sales Agreement, MLV will be entitled to aggregate
compensation equal to up to 3.5% of the gross proceeds from the sale of shares of Series C Preferred Stock and up to 3.0% of the
gross proceeds from the sale of shares of Common Stock sold pursuant to the Sales Agreement. The Company has no obligation to sell
any Shares under the Sales Agreement. The Company has agreed in the Sales Agreement to provide indemnification and contribution
to MLV against certain liabilities, including liabilities under the Securities Act. In addition, the Company has agreed, under
certain circumstances, to reimburse a portion of the expenses of MLV in connection with the offering up to a maximum amount of
$15,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The offering of shares of our Series C Preferred Stock and Common
Stock pursuant to the Sales Agreement will terminate upon the earlier of (1) the sale of all Series C Preferred Stock and Common
Stock subject to the sales agreement through MLV on the terms and subject to the conditions set forth in the Sales Agreement and
(2) termination of the Sales Agreement. The Sales Agreement may be terminated by us or MLV, each in its sole discretion, at any
time by giving notice to the other party.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This Current Report on Form 8-K shall not constitute an offer
to sell or the solicitation of any offer to buy the securities discussed herein, nor shall there be any offer, solicitation or
sale of the securities in any state in which such offer, solicitation or sale would be unlawful prior to registration or qualification
under the securities laws of such state. The Sales Agreement is filed as Exhibit 1.1 to this Current Report on Form 8-K and is
incorporated herein by reference. The foregoing description of the material terms of the Sales Agreement and the transactions contemplated
thereby does not purport to be complete and is qualified in its entirety by reference to such exhibit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 1in; text-align: left"><B>Item 9.01.</B></TD><TD STYLE="text-align: justify"><B>Financial Statements and Exhibits</B>.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0"><B>(d) Exhibits</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: bottom; width: 11%; border-bottom: black 1pt solid">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Exhibit</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>No.</B></P></TD>
    <TD STYLE="vertical-align: top; width: 9%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 80%; font-weight: bold; text-decoration: none; text-align: center; border-bottom: Black 1pt solid">Description</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">1.1</TD>
    <TD>&nbsp;</TD>
    <TD>At Market Issuance Sales Agreement dated October 12, 2012 between Miller Energy Resources, Inc. and MLV &amp; Co. LLC.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">5.1</TD>
    <TD>&nbsp;</TD>
    <TD>Opinion of LeClairRyan regarding the validity of the shares.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">8.1</TD>
    <TD>&nbsp;</TD>
    <TD>Opinion of LeClairRyan regarding tax matters.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">12.2</TD>
    <TD>&nbsp;</TD>
    <TD>Calculation of Earnings to Combined Fixed Charges and Preferred Dividends, incorporated by reference to Exhibit 12.1 of the Company&rsquo;s registration statement on Form S-3 filed with the SEC on September 6, 2012.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">23.1</TD>
    <TD>&nbsp;</TD>
    <TD>Consent of LeClairRyan (contained in Exhibits 5.1 and 8.1 hereto).</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
Exchange Act of 1934, the Registrant has duly caused this Current Report to be signed on its behalf by the undersigned hereunto
duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top">Dated: October 12, 2012</TD>
    <TD COLSPAN="2">Miller Energy Resources, Inc.&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 51%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%">By:</TD>
    <TD STYLE="width: 37%; border-bottom: black 1pt solid">&nbsp; /s/ Scott M. Boruff</TD>
    <TD STYLE="width: 8%; text-align: justify">&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Scott M. Boruff</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Chief Executive Officer</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INDEX TO EXHIBITS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: bottom; width: 11%; border-bottom: black 1pt solid">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Exhibit</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>No.</B></P></TD>
    <TD STYLE="vertical-align: top; width: 9%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 80%; font-weight: bold; text-decoration: none; text-align: center; border-bottom: Black 1pt solid">Description</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">1.1</TD>
    <TD>&nbsp;</TD>
    <TD>At Market Issuance Sales Agreement dated October 12, 2012 between Miller Energy Resources, Inc. and MLV &amp; Co. LLC.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">5.1</TD>
    <TD>&nbsp;</TD>
    <TD>Opinion of LeClairRyan regarding the validity of the shares.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">8.1</TD>
    <TD>&nbsp;</TD>
    <TD>Opinion of LeClairRyan regarding tax matters.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">12.2</TD>
    <TD>&nbsp;</TD>
    <TD>Calculation of Earnings to Combined Fixed Charges and Preferred Dividends, incorporated by reference to Exhibit 12.1 of the Company&rsquo;s registration statement on Form S-3 filed with the SEC on September 6, 2012.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">23.1</TD>
    <TD>&nbsp;</TD>
    <TD>Consent of LeClairRyan (contained in Exhibits 5.1 and 8.1 hereto).</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<!-- Field: Page; Sequence: 4; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>



<P STYLE="margin: 0"></P>

</BODY>
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "v325507_8k.htm", "description": "CURRENT REPORT", "secsgml_size_bytes": 21250}]
{"company-data": {"conformed-name": "MILLER ENERGY RESOURCES, INC.", "cik": "0000785968", "assigned-sic": "1311", "irs-number": "621028629", "state-of-incorporation": "TN", "fiscal-year-end": "0430"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-34732", "film-number": "121142044"}, "business-address": {"street1": "9721 COGDILL ROAD", "street2": "SUITE 302", "city": "KNOXVILLE", "state": "TN", "zip": "37932", "phone": "(865) 223-6575"}, "mail-address": {"street1": "9721 COGDILL ROAD", "street2": "SUITE 302", "city": "KNOXVILLE", "state": "TN", "zip": "37932"}, "former-company": [{"former-conformed-name": "MILLER PETROLEUM INC", "date-changed": "19970115"}, {"former-conformed-name": "TRIPLE CHIP SYSTEMS INC", "date-changed": "19960724"}, {"former-conformed-name": "SINGLE CHIP SYSTEMS INTERNATIONAL INC", "date-changed": "19960313"}]}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K
CURRENT REPORT PURSUANT
TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event
reported): October 12, 2012
MILLER ENERGY RESOURCES, INC.
(Exact Name of Registrant as Specified in
Its Charter)
Tennessee
(State or Other Jurisdiction of Incorporation)
001-34732
26-1028629
(Commission File Number)
(IRS Employer Identification No.)
9721 Cogdill Road, Suite 302
Knoxville, TN 37932
(Address of Principal Executive Offices)
(865) 223-6575
(Registrant's Telephone Number, Including
Area Code)
Not Applicable
(Former Name or former address, if changed
since last report)
Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions
(
see
General Instruction A.2. below):
¨
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¨
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
¨
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
¨
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 1.01.
Entry into a Material Definitive Agreement.
On October 12, 2012, Miller Energy Resources, Inc. (the "Company")
entered into an At Market Issuance Sales Agreement (the "Sales Agreement") with MLV & Co. LLC ("MLV"),
pursuant to which the Company may issue and sell up to 2,565,000 shares of the Company's 10.75% Series C Cumulative Redeemable
Preferred Stock, par value $0.0001 per share and liquidation preference of $25.00 per share (the "Series C Preferred Stock")
and shares of the Company's common stock, par value $0.0001 per share (the "Common Stock"), having an aggregate
offering price of up to $100 million, from time to time through MLV as its sales agent (the Common Stock together with the Series
C Preferred Stock, the "Shares").
The Shares will be issued pursuant to a final prospectus supplement
filed on October 12, 2012 with the Securities and Exchange Commission pursuant to Rule 424(b) of the Securities Act of 1933, as
amended (the "Securities Act"), in connection with a takedown from the Company's shelf registration statement
on Form S-3 (File No. 333-183750), which became effective on September 18, 2012.
Sales of Shares pursuant to the Sales Agreement, if any, may
be effected by any method permitted by law deemed to be an "at the market" offering as defined in Rule 415 of the Securities
Act of 1933, as amended, including without limitation directly on the New York Stock Exchange or any other existing trading market
for the Series C Preferred Stock and the Company's Common Stock or through a market maker other than on an exchange. MLV
will make all sales using commercially reasonable efforts consistent with its normal sales and trading practices on mutually agreed
upon terms between MLV and the Company.
Under the Sales Agreement, MLV will be entitled to aggregate
compensation equal to up to 3.5% of the gross proceeds from the sale of shares of Series C Preferred Stock and up to 3.0% of the
gross proceeds from the sale of shares of Common Stock sold pursuant to the Sales Agreement. The Company has no obligation to sell
any Shares under the Sales Agreement. The Company has agreed in the Sales Agreement to provide indemnification and contribution
to MLV against certain liabilities, including liabilities under the Securities Act. In addition, the Company has agreed, under
certain circumstances, to reimburse a portion of the expenses of MLV in connection with the offering up to a maximum amount of
$15,000.
The offering of shares of our Series C Preferred Stock and Common
Stock pursuant to the Sales Agreement will terminate upon the earlier of (1) the sale of all Series C Preferred Stock and Common
Stock subject to the sales agreement through MLV on the terms and subject to the conditions set forth in the Sales Agreement and
(2) termination of the Sales Agreement. The Sales Agreement may be terminated by us or MLV, each in its sole discretion, at any
time by giving notice to the other party.
This Current Report on Form 8-K shall not constitute an offer
to sell or the solicitation of any offer to buy the securities discussed herein, nor shall there be any offer, solicitation or
sale of the securities in any state in which such offer, solicitation or sale would be unlawful prior to registration or qualification
under the securities laws of such state. The Sales Agreement is filed as Exhibit 1.1 to this Current Report on Form 8-K and is
incorporated herein by reference. The foregoing description of the material terms of the Sales Agreement and the transactions contemplated
thereby does not purport to be complete and is qualified in its entirety by reference to such exhibit.
Item 9.01.
Financial Statements and Exhibits
.
(d) Exhibits
Exhibit
No.
Description
1.1
At Market Issuance Sales Agreement dated October 12, 2012 between Miller Energy Resources, Inc. and MLV & Co. LLC.
5.1
Opinion of LeClairRyan regarding the validity of the shares.
8.1
Opinion of LeClairRyan regarding tax matters.
12.2
Calculation of Earnings to Combined Fixed Charges and Preferred Dividends, incorporated by reference to Exhibit 12.1 of the Company's registration statement on Form S-3 filed with the SEC on September 6, 2012.
23.1
Consent of LeClairRyan (contained in Exhibits 5.1 and 8.1 hereto).
SIGNATURE
Pursuant to the requirements of the Securities
Exchange Act of 1934, the Registrant has duly caused this Current Report to be signed on its behalf by the undersigned hereunto
duly authorized.
Dated: October 12, 2012
Miller Energy Resources, Inc.
By:
/s/ Scott M. Boruff
Scott M. Boruff
Chief Executive Officer
INDEX TO EXHIBITS
Exhibit
No.
Description
1.1
At Market Issuance Sales Agreement dated October 12, 2012 between Miller Energy Resources, Inc. and MLV & Co. LLC.
5.1
Opinion of LeClairRyan regarding the validity of the shares.
8.1
Opinion of LeClairRyan regarding tax matters.
12.2
Calculation of Earnings to Combined Fixed Charges and Preferred Dividends, incorporated by reference to Exhibit 12.1 of the Company's registration statement on Form S-3 filed with the SEC on September 6, 2012.
23.1
Consent of LeClairRyan (contained in Exhibits 5.1 and 8.1 hereto).