UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM SD

Specialized Disclosure Report

LIFETIME BRANDS, INC.

(Exact name of registrant as specified in its charter)

Delaware	0-19254	11-2682486
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

1000 Stewart Avenue, Garden City, New York, 11530

(Address of principal executive offices) (Zip Code)

Laurence Winoker (516) 683-6000

(Name and telephone number, including area code, of the person to contact in connection with this report.)

Check the appropriate box to indicate the rule pursuant to which this form is being filed, and provide the period to which the information in this form applies:

☒ Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, 2023.

☐ Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended ______.

Section 1- Conflict Minerals Disclosure

Item 1.01 Conflict Minerals Disclosure and Report

Lifetime Brands, Inc. (the “Company” and, unless the context otherwise requires, references to the “Company” shall include its consolidated subsidiaries), evaluated its current products and determined that certain products it manufactures or contracts to manufacture contain tin or gold. Accordingly, the Company files herewith as Exhibit 1.01 its Conflict Minerals Report for the calendar year ended December 31, 2023, which is incorporated herein by reference.

The Report is also available at www.lifetimebrands.com, in the Corporate Governance subsection under Investor Relations, accessible at https://lifetimebrands.gcs-web.com/Corporate-Governance.

The foregoing reference to the Company’s website is provided for convenience only. The contents of the Company’s website are not incorporated into this specialized disclosure report by this reference, nor are they deemed filed with the Securities and Exchange Commission.

Item 1.02 Exhibit

See Exhibit 1.01 to this specialized disclosure report, incorporated herein by reference.

Section 2- Exhibits

Item 2.01 Exhibits

Exhibit 1.01- Conflict Minerals Report

SIGNATURES

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 duly authorized undersigned.

Lifetime Brands, Inc.

(Registrant)

/s/ Laurence Winoker

Laurence Winoker

Executive Vice President, Treasurer

and Chief Financial Officer

Date: May 16, 2024