SEC Form 4

FORM 4		UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934 or Section 30(h) of the Investment Company Act of 1940	OMB APPROVAL OMB Number: 3235-0287 Estimated average burden hours per response: 0.5
	Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

1. Name and Address of Reporting Person* SIEGEL DANIEL (Last) (First) (Middle) C/O LIFETIME BRANDS, INC. 1000 STEWART AVENUE (Street) GARDEN CITY NY 11530 (City) (State) (Zip)	2. Issuer Name and Ticker or Trading Symbol LIFETIME BRANDS, INC [ LCUT ]	5. Relationship of Reporting Person(s) to Issuer (Check all applicable) Director 10% Owner X Officer (give title below) Other (specify below) President
	3. Date of Earliest Transaction (Month/Day/Year) 03/07/2018
	4. If Amendment, Date of Original Filed (Month/Day/Year)	6. Individual or Joint/Group Filing (Check Applicable Line) X Form filed by One Reporting Person Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)		4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4)	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
			Code	V	Amount	(A) or (D)	Price
Common Stock	03/07/2018		A(1)		4,646	A	$0	337,170	D
Common Stock	03/07/2018		F(2)		1,825	D	$13.45	335,345	D
Common Stock								1,500	I	Spouse
Common Stock								1,500	I	Custodian(3)
Common Stock								1,500	I	Custodian(4)
Common Stock								6,000	I	Trustee(5)

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)		5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
				Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares

Explanation of Responses:

1. On June 10, 2015, the reporting person received Deferred Stock (Performance vesting) grant (PSUs) that vest upon the satisfaction of certain performance conditions. On March 7, 2018, the Compensation Committee determined that certain of the performance conditions were met and a portion of the shares subject to the PSUs vested.

2. Payment of tax liability by withholding Common Stock incident to the vesting of PSUs.

3. Uniform Transfer to Minors Act Custodian for Child 1

4. Uniform Transfer to Minors Act Custodian for Child 2

5. Reporting person is trustee for a trust for the benefit of Katherine & Juliana Wells.

	/s/ Sara Shindel, attorney-in-fact for Daniel Siegel	03/09/2018
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.

Power of Attorney

Know all by these presents, that the undersigned hereby constitutes
and appoints Sara Shindel, signing singly, his true and lawful
attorney-in-fact, to:

1.      execute for and on behalf of the undersigned, in the
undersigned's capacity as an officer of Lifetime Brands, Inc.
(the "Company"), Forms 3, 4 and 5 in accordance with Section 16(a)
of the Exchange Act and the rules thereunder; and

2.      do and perform any and all acts for and on behalf of the
undersigned which may be necessary or desirable to complete the
execution of any such Forms 3, 4 or 5 and the timely filing of such
Forms with the United States Securities and Exchange Commission and
any other authority.

The undersigned hereby grants to such attorney-in-fact full power and
authority to do and perform all and every act and thing whatsoever
requisite, necessary and proper to be done in the exercise of any of
the rights and powers herein granted, as fully to all intents and
purposes as the undersigned might or could do if personally present,
with full power of substitution or revocation. The undersigned hereby
ratifies and confirms that such attorney-in-fact, or her substitute or
substitutes, shall lawfully do or cause to be done by virtue of this
power of attorney and the rights and powers herein granted. The
undersigned acknowledges that (i) this Power of Attorney authorizes,
but does not require, such attorney-in-fact to act in her discretion
on information provided to such attorney-in-fact without independent
verification of such information; and (ii) the foregoing
attorney-in-fact, in serving in such capacity at the request of the
undersigned, is not assuming, nor is the Company assuming, any of
the undersigned's responsibilities to comply with Section 16 of
the Exchange Act, any liability of the undersigned for any failure
to comply with such requirements, or any obligation or liability
of the undersigned for profit disgorgement as provided in
Section 16(b) of the Exchange Act.

This power of attorney shall expire on the date the undersigned shall
no longer be required to file reports under Section 16(a) of the
Securities Exchange Act of 1934, unless earlier revoked by the
undersigned or the attorney-in-fact, as applicable, in a signed writing
delivered to either the foregoing attorney-in-fact, or the undersigned,
as applicable.

IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney
to be executed as of this 13th day of April, 2016.


/s/ Daniel Siegel
Daniel Siegel

STATE OF New York)
                 )      ss.:
COUNTY OF Suffolk)

I,Diane Weill, a Notary Public of the aforesaid County and State,
do hereby certify that Daniel Siegel personally appeared
before me this day and acknowledged that he is the individual who
signed the aforesaid Power of Attorney as his free act and deed.

WITNESS MY HAND AND OFFICIAL SEAL this 13 day of April, 2016.

                                                /s/ Diane Weill
                                                Notary Public