Date of report (Date of earliest event reported): March 19, 2007
Lifetime Brands, Inc.
(Exact Name of Registrant as Specified in Its Charter)
(State or Other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
1000 Stewart Avenue, Garden City, New York 11530
(Address of Principal Executive Offices)(Zip Code)
(Registrants Telephone Number, Including Area Code) 516-683-6000
(Former Name or Former Address, if Changed Since Last Report) N/A
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))
On March 19, 2007, Lifetime Brands, Inc. (the Company) issued a press release announcing that its earnings per share for 2006 were revised to $1.14 as compared to the $1.13 in earnings per share it announced in its year-end press release dated March 6, 2007. The revision resulted from a post-closing reduction in the purchase price for the business and certain assets of Syratech Corporation, which Lifetime acquired in April 2006, due to the conclusion of formal arbitration proceedings. A copy of the Companys press release is attached hereto as Exhibit 99.1 and hereby incorporated by reference.
Item 9.01. Financial Statements and Exhibits
|99.1||Press Release dated March 19, 2007.|
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.
|Lifetime Brands, Inc.|
By: /s/ Robert McNally
Vice President of Finance and
Chief Financial Officer
Date: March 19, 2007