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<SEC-DOCUMENT>0000910680-09-000031.txt : 20090116
<SEC-HEADER>0000910680-09-000031.hdr.sgml : 20090116
<ACCEPTANCE-DATETIME>20090116142234
ACCESSION NUMBER:		0000910680-09-000031
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20090113
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20090116
DATE AS OF CHANGE:		20090116

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LIFETIME BRANDS, INC
		CENTRAL INDEX KEY:			0000874396
		STANDARD INDUSTRIAL CLASSIFICATION:	CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420]
		IRS NUMBER:				112682486
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1207

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-19254
		FILM NUMBER:		09531011

	BUSINESS ADDRESS:	
		STREET 1:		1000 STEWART AVENUE
		CITY:			GARDEN CITY
		STATE:			NY
		ZIP:			11530
		BUSINESS PHONE:		5166836000

	MAIL ADDRESS:	
		STREET 1:		1000 STEWART AVENUE
		STREET 2:		1000 STEWART AVENUE
		CITY:			GARDEN CITY
		STATE:			NY
		ZIP:			11530

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LIFETIME HOAN CORP
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>f8k011309.htm
<TEXT>
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    <body style="FONT-FAMILY: 'Times New Roman'" bgcolor="#ffffff">
        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><b><font size="2">UNITED STATES</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><b><font size="2">SECURITIES AND EXCHANGE COMMISSION</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><b><font size="2">Washington, D.C. 20549</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><b>FORM 8-K</b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><b><font size="2">CURRENT REPORT</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><b><font size="2">Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

        <div align="left">
            <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr>
                    <td valign="top" nowrap align="center" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt"><font size="2">Date of report (Date of earliest event reported):</font> <b><font size="2">January 13, 2009</font></b></p>
                    </td>
                </tr>
            </table>
        </div>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><b><font size="2">Lifetime Brands, Inc.</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><font size="2">(Exact Name of Registrant as Specified in Its Charter)</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><b><font size="2">Delaware</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><font size="2">(State or Other Jurisdiction of Incorporation)</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <div align="left">
            <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr>
                    <td valign="top" nowrap align="center" width="20%">
                    </td>

                    <td valign="top" nowrap align="center" width="20%" colspan="1">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt" align="center"><b><font size="2">0-19254</font></b></p>
                    </td>

                    <td align="center" width="20%">
                    </td>

                    <td valign="top" nowrap align="center" width="20%" colspan="1">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt" align="center"><b><font size="2">11-2682486</font></b></p>
                    </td>

                    <td align="center" width="20%">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap align="center" width="20%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;</p>
                    </td>

                    <td valign="top" nowrap align="center" width="20%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt" align="center"><font size="2">(Commission File Number)</font></p>
                    </td>

                    <td align="center" width="20%">
                    </td>

                    <td valign="top" nowrap align="center" width="20%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt" align="center"><font size="2">(IRS Employer Identification No.)</font></p>
                    </td>

                    <td align="center" width="20%">
                    </td>
                </tr>
            </table>
        </div>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><b><font size="2">1000 Stewart Avenue, Garden City, New York, 11530</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><font size="2">(Address of Principal Executive Offices)(Zip Code)</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><font size="2">(Registrant&rsquo;s Telephone Number, Including Area Code)</font><b><font size="2">516-683-6000</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><font size="2">(Former Name or Former Address, if Changed Since Last Report)</font><b><font size="2">N/A</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 4.17%; TEXT-ALIGN: justify"><font size="2">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 (</font><i><font size="2">see</font></i> <font size="2">General Instruction A.2. below):</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <div align="left">
            <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr>
                    <td valign="top" nowrap width="4%">&nbsp;</td>

                    <td valign="top" nowrap width="4%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 116.64%; TEXT-ALIGN: justify"><font face="Wingdings">o</font></p>
                    </td>

                    <td valign="top" nowrap width="91%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 116.64%; TEXT-ALIGN: justify"><font size="2">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p>
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="4%">&nbsp;</td>

                    <td valign="top" nowrap width="4%">&nbsp;</td>

                    <td valign="top" nowrap width="91%">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="4%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 140.4%; TEXT-ALIGN: justify">&nbsp;</p>
                    </td>

                    <td valign="top" nowrap width="4%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 116.64%; TEXT-ALIGN: justify"><font face="Wingdings">o</font></p>
                    </td>

                    <td valign="top" nowrap width="91%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 116.64%; TEXT-ALIGN: justify"><font size="2">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="4%">&nbsp;</td>

                    <td valign="top" nowrap width="4%">&nbsp;</td>

                    <td valign="top" nowrap width="91%">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="4%">&nbsp;</td>

                    <td valign="top" nowrap width="4%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 116.64%; TEXT-ALIGN: justify"><font face="Wingdings">o</font></p>
                    </td>

                    <td valign="top" nowrap width="91%"><font size="2">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="4%">&nbsp;</td>

                    <td valign="top" nowrap width="4%">&nbsp;</td>

                    <td valign="top" nowrap width="91%">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="4%">&nbsp;</td>

                    <td valign="top" nowrap width="4%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 116.64%; TEXT-ALIGN: justify"><font face="Wingdings">o</font></p>
                    </td>

                    <td valign="top" nowrap width="91%"><font size="2">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></td>
                </tr>
            </table>
        </div>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <div title="EE+ Page Break" style="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px">
            <hr align="center" width="100%" noshade size="2">
        </div>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <div align="left">
            <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr>
                    <td valign="top" width="12%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><b><font size="2">Item 1.01</font></b></p>
                    </td>

                    <td valign="top">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><b><font size="2">Entry into a Material Definitive Agreement.</font></b></p>
                    </td>
                </tr>
            </table>
        </div>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: justify"><font size="2">On January 13, 2009, Lifetime Brands, Inc. (the &ldquo;Company&rdquo;) entered into Amendment No. 3 to the Shares Subscription Agreement by and among Lifetime Brands, Inc., Grupo Vasconia S.A.B (&ldquo;Vasconia&rdquo;) (formerly know as Ekco, S.A.B.) and Mr.&nbsp;Jos&eacute; Ram&oacute;n Elizondo Anaya and Mr.&nbsp;Miguel &Aacute;ngel Huerta Pando, dated as of June 8, 2007. The terms of the amendment are
        effective December 30, 2008.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><font size="2">The amendment extends the date through which the Company has the right to require Vasconia to repurchase the Company&rsquo;s ownership interest in Vasconia to March 31, 2009.</font></p>

        <p style="MARGIN-TOP: 12pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><font size="2">A copy of Amendment No. 3 to the Shares Subscription Agreement is furnished with this Current Report as Exhibit 99.1 and is incorporated herein by reference.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <div align="left">
            <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="54%" border="0">
                <tr>
                    <td valign="top" nowrap width="23%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><b><font size="2">Item 9.01</font></b></p>
                    </td>

                    <td valign="top" nowrap width="76%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><b><font size="2">Financial Statements and Exhibits.</font></b></p>
                    </td>
                </tr>
            </table>
        </div>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 10.67%; TEXT-ALIGN: left">&nbsp;</p>

        <div align="left">
            <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 6pt; PADDING-TOP: 0in" valign="top" width="4%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="2">(d)</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 6pt; PADDING-TOP: 0in" valign="top">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="2">Exhibits.</font></p>
                    </td>
                </tr>
            </table>
        </div>

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            <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
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                    <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" width="4%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;</p>
                    </td>

                    <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" width="12%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="2">99.1</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><a href="ex99_1-f8k011309.htm"><font size="2">Amendment No. 3 to the Shares Subscription Agreement by and among Lifetime Brands, Inc., Ekco, S.A.B. and Mr.&nbsp;Jos&eacute; Ram&oacute;n Elizondo Anaya and Mr.&nbsp;Miguel &Aacute;ngel Huerta Pando, dated as of June 8, 2007.</font></a></p>
                    </td>
                </tr>
            </table>
        </div>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 16.67%; TEXT-INDENT: -12.5%; TEXT-ALIGN: left">&nbsp;</p>

        <div title="EE+ Page Footer">
            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><a name="PAGENUM"><font size="2">-2-</font></a></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"></p>
        </div>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <div title="EE+ Page Break" style="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px">
            <hr align="center" width="100%" noshade size="2">
        </div>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><font size="2">Signature</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; TEXT-ALIGN: left"><font size="2">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.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <div align="left">
            <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr>
                    <td valign="top" nowrap width="50%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;</p>
                    </td>

                    <td valign="top" nowrap align="left" width="3%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="2">By:</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 1px solid" valign="top" nowrap align="left" width="22%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="2">/s/ Laurence Winoker</font></p>
                    </td>

                    <td align="left" width="25%">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="50%">
                    </td>

                    <td valign="top" nowrap align="left" width="3%">
                    </td>

                    <td valign="top" nowrap align="left" width="22%">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="2">Laurence Winoker</font></p>
                    </td>

                    <td align="left" width="25%">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="50%">
                    </td>

                    <td valign="top" nowrap align="left" width="3%">
                    </td>

                    <td valign="top" nowrap align="left" colspan="2"><font size="2">Senior Vice President &ndash; Finance, Treasurer and Chief Financial Officer</font></td>
                </tr>
            </table>
        </div>

        <div align="left">
            &nbsp;
        </div>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><font size="2">Date: January 16, 2009</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><a name="PAGENUM"><font size="2">-3-</font></a></p>
        </div>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>ex99_1-f8k011309.htm
<TEXT>
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    <body style="FONT-FAMILY: 'Times New Roman'" bgcolor="#ffffff">
        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: right"><b><a name="Exhibit99.1"><font size="2"><b><font size="2">Exhibit 99.1</font></b></font></a></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: right">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><b><font size="2">Amendment Agreement No. 3</font></b> <font size="2">dated December 30, 2008 among:</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 15.68%; TEXT-ALIGN: justify"><font size="2">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Lifetime Brands, Inc., a company duly organized and in existence pursuant to the laws of the State of Delaware in the United States of America (&ldquo;</font><u><font size="2">LTB</font></u><font size="2">&rdquo; or &ldquo;</font><u><font size="2">Strategic Investor</font></u><font size="2">&rdquo;);</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 15.68%; TEXT-ALIGN: justify"><font size="2">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Grupo Vasconia, S.A.B. (formerly known as Ekco, S.A.B.), a Mexican</font> <i><font size="2">sociedad an&oacute;nima burs&aacute;til</font></i> <font size="2">duly organized and in existence pursuant to the laws of the United Mexican States (&ldquo;</font><u><font size="2">Vasconia</font></u><font size="2">&rdquo; or the
        &ldquo;</font><u><font size="2">Company</font></u><font size="2">&rdquo;, provided that when the context so requires it, &ldquo;Company&rdquo; shall also include the Company Subsidiaries); and</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 15.68%; TEXT-ALIGN: justify"><font size="2">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mr.&nbsp;Jos&eacute; Ram&oacute;n Elizondo Anaya, a Mexican individual (&ldquo;</font><u><font size="2">Mr.&nbsp;Elizondo</font></u><font size="2">&rdquo;), Mr.&nbsp;Miguel &Aacute;ngel Huerta Pando, a Mexican individual (&ldquo;</font><u><font size="2">Mr.&nbsp;Huerta</font></u><font size="2">&rdquo; and together with
        Mr.&nbsp;Elizondo the &ldquo;</font><u><font size="2">Primary Shareholders</font></u><font size="2">&rdquo;).</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><b><font size="2">WITNESSETH</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><b><font size="2">WHEREAS</font></b><font size="2">, Lifetime Brands, Inc., Vasconia, Mr.&nbsp;Jos&eacute; Ram&oacute;n Elizondo Anaya and Mr.&nbsp;Miguel &Aacute;ngel Huerta Pando entered into a Shares Subscription Agreement dated June 8, 2007 (the &ldquo;SSA&rdquo;) pursuant to which they agreed, among others, on the terms and conditions for a subscription of shares issued by Vasconia, by Lifetime Brands,
        Inc.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><b><font size="2">WHEREAS,</font></b> <font size="2">the parties wish to amend the SSA as described below:</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><b><font size="2">NOW THEREFORE</font></b><font size="2">, the parties hereto agree as follows:</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><font size="2">1. Section &ldquo;</font><b><font size="2">2.1</font></b> <u><b><font size="2">Put Option</font></b></u><b><font size="2">. (a)</font></b><font size="2">&rdquo; is hereby amended to read as follows:</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 12%; TEXT-INDENT: 17.44%; TEXT-ALIGN: justify"><i><font size="2">&ldquo;(a) Strategic Investor shall have the right, in its sole discretion, until March 31. 2009, to require the Company to acquire 100% of the capital stock of NewCo, for an amount equal to the Purchase Price, for which purpose the Company may either: (i) make a lump-sum cash payment in the amount of the Purchase Price, converted into Dollars at that the
        Applicable Exchange Rate in effect on the date on which the Put Option is exercised (the &ldquo;</font></i><u><i><font size="2">Dollar Purchase Price</font></i></u><i><font size="2">&rdquo;) in immediately available funds to such account that the Strategic Investor instructs in writing; or (ii) issue a Dollar denominated indenture (the &ldquo;</font></i><u><i><font size="2">Note</font></i></u><i><font size="2">&rdquo;) in favor of Strategic Investor in the amount of the Dollar Purchase
        Price, which shall bear interest at a rate of four percent (4%) per annum and shall be payable in thirty-six (36) equal monthly installments commencing thirty (30) days following the date the Put Option is exercised, and shall be secured by the Assets of the Company and shall have a lien on those Assets junior only to the liens of credit facilities in an amount not exceeding US$40,000,000 (Forty Million Dollars). The Note shall be issued and executed in the terms of the form enclosed
        hereto as</font></i> <u><i><b><font size="2">Exhibit 2.1(ii) &ldquo;Form of Note&rdquo;</font></b></i></u><i><font size="2">. The alternative described in (ii) hereof shall only be available to the Company in the event that the Company has implemented and executed any agreements necessary for the Note to be secured in the terms herein described, provided that the Strategic Investor shall accept reasonable and customary limitations and conditions imposed by the senior lenders for
        granting their authorization for constituting the junior lien on the Assets in favor of the Strategic Investor, to the extent that those limitations and restrictions in no way compromise or limit the liens on the assets or the priority of the Strategic Investor&rsquo;s claims.&rdquo;</font></i></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <div title="EE+ Page Break" style="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px">
            <hr align="center" width="100%" noshade size="2">
        </div>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><font size="2">2. All other provisions of the SSA shall remain in full force and effect and, except as provided herein, shall govern this Amendment Agreement accordingly.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; TEXT-INDENT: 7.68%; TEXT-ALIGN: justify"><b><font size="2">IN WITNESS WHEREOF</font></b><font size="2">, the parties hereto have executed this Agreement as of the day and year first above written.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 37.6%; TEXT-INDENT: 8%; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 48.8%; TEXT-INDENT: -3.2%; TEXT-ALIGN: left">&nbsp;</p>

        <div align="left">
            <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap colspan="3"><strong><font size="2">LIFETIME BRANDS, INC.</font></strong></td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap colspan="3">&nbsp;&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap colspan="3">&nbsp;&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;</p>
                    </td>

                    <td valign="top" nowrap width="28">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="2">By:</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 1px solid" width="251"><font size="2">/s/ Jeffrey Siegel</font></td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">
                    </td>

                    <td width="251"><font size="2">Name: Jeffrey Siegel</font></td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">
                    </td>

                    <td width="251"><font size="2">Title: Attorney-in-fact</font></td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">&nbsp;</td>

                    <td width="251">
                    </td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">&nbsp;</td>

                    <td width="251">
                    </td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap colspan="2">
                        <p><b><font size="2">GRUPO VASCONIA, S.A.B.</font></b></p>
                    </td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">&nbsp;</td>

                    <td width="251">
                    </td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">&nbsp;</td>

                    <td width="251">
                    </td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="2">By:</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 1px solid" width="251"><font size="2">/s/ Jos&eacute; Ram&oacute;n Elizondo Anaya</font></td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">&nbsp;</td>

                    <td width="251"><font size="2">Name: Mr.&nbsp;Jos&eacute; Ram&oacute;n Elizondo Anaya</font></td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">&nbsp;</td>

                    <td width="251"><font size="2">Title: Attorney-in-fact</font></td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">&nbsp;</td>

                    <td width="251">
                    </td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="2">By:</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 1px solid" width="251"><font size="2">/s/&nbsp;Emmanuel Reveles Ram&iacute;rez</font></td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">&nbsp;</td>

                    <td width="251"><font size="2">Name: Mr.&nbsp;Emmanuel Reveles Ram&iacute;rez</font></td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">&nbsp;</td>

                    <td width="251"><font size="2">Title: Attorney-in-fact</font></td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">&nbsp;</td>

                    <td width="251">
                    </td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">&nbsp;</td>

                    <td width="251">
                    </td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap colspan="2"><strong><font size="2">PRIMARY SHAREHOLDERS</font></strong></td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">&nbsp;</td>

                    <td width="251">
                    </td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">&nbsp;</td>

                    <td width="251">
                    </td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="2">By:</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 1px solid" width="251"><font size="2">/s/ Jos&eacute; Ram&oacute;n Elizondo Anaya</font></td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">&nbsp;</td>

                    <td width="251"><font size="2">Name: Mr.&nbsp;Jos&eacute; Ram&oacute;n Elizondo Anaya</font></td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">&nbsp;</td>

                    <td width="251">
                    </td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">&nbsp;</td>

                    <td width="251">
                    </td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="2">By:</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 1px solid" width="251"><font size="2">/s/ Miguel &Aacute;ngel Huerta Pando</font></td>

                    <td width="184">
                    </td>
                </tr>

                <tr>
                    <td valign="top" nowrap width="522">
                    </td>

                    <td valign="top" nowrap width="28">
                    </td>

                    <td width="251"><font size="2">Name: Mr.&nbsp;Miguel &Aacute;ngel Huerta Pando</font></td>

                    <td width="184">
                    </td>
                </tr>
            </table>
        </div>

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