United States securities and exchange commission logo January 25, 2022 Laurence Winoker Chief Financial Officer Lifetime Brands, Inc. 1000 Stewart Avenue Garden City, New York 11530 Re: Lifetime Brands, Inc. Form 10-K for the Year Ended December 31, 2020 Filed March 10, 2021 File No. 000-19254 Dear Mr. Winoker: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing