ACQUISITIONS	9 Months Ended
Sep. 30, 2016
ACQUISITIONS	NOTE B — ACQUISITIONS On September 16, 2016, the Company acquired the Amco Houseworks^®, Chicago^™ Metallic and Swing-A-Way^® kitchenware and bakeware brands, together with their related inventory, from Focus Products Group International, LLC (“Focus”). The assets and operating results of the Focus brands are reflected in the Company’s unaudited condensed consolidated financial statements in accordance with ASC Topic No. 805, Business Combinations, commencing from the acquisition date. The purchase price was allocated based on the Company’s preliminary estimate of the fair values of the assets acquired including, inventory ($3.5 million) and customer relationships and trade names ($5.3 million). Customer relationships and trade names are amortized on a straight-line basis over their estimated useful lives of 15 years. On October 6, 2016, the Company acquired the Copco^® product line from Wilton Industries, Inc, for cash in the amount of $12.3 million. The product line includes thermal and hydration beverageware, tea kettles and kitchen organization products. The estimated fair values of the assets acquired will be determined in the fourth quarter of 2016.

ACQUISITIONS

9 Months Ended

Sep. 30, 2016

NOTE B — ACQUISITIONS

On September 16, 2016, the Company acquired the Amco Houseworks^®, Chicago^™ Metallic and Swing-A-Way^® kitchenware and bakeware brands, together with their related inventory, from Focus Products Group International, LLC (“Focus”). The assets and operating results of the Focus brands are reflected in the Company’s unaudited condensed consolidated financial statements in accordance with ASC Topic No. 805, Business Combinations, commencing from the acquisition date. The purchase price was allocated based on the Company’s preliminary estimate of the fair values of the assets acquired including, inventory ($3.5 million) and customer relationships and trade names ($5.3 million). Customer relationships and trade names are amortized on a straight-line basis over their estimated useful lives of 15 years.

On October 6, 2016, the Company acquired the Copco^® product line from Wilton Industries, Inc, for cash in the amount of $12.3 million. The product line includes thermal and hydration beverageware, tea kettles and kitchen organization products. The estimated fair values of the assets acquired will be determined in the fourth quarter of 2016.