X0202 4 2005-11-23 1 0000874396 LIFETIME BRANDS, INC LCUT 0001327135 Miller Laura 1312 HARBOR ROAD HEWLETT HARBOR NY 11557 0 0 1 0 Common Stock, par value $.01 per share 2005-11-23 4 S 0 30000 20.24 D 74727 I . Common Stock, par value $.01 per share 2005-11-23 4 S 0 195000 20.24 D 158635 I . Common Stock, par value $.01 per share 2005-11-23 4 S 0 164029 20.24 D 422909 I . Pursuant to an Underwriting Agreement, dated November 17, 2005, and in connection with the registered public offering of shares of common stock, par value $.01 per share (the "Common Stock") of Lifetime Brands, Inc. (the "Company"), by the Company and certain selling stockholders, including three irrevocable trusts for the benefit of the children of Laura Miller of which she is the sole trustee (the "Children's Trusts"), two irrevocable trusts for the benefit of Laura Miller of which she and her siblings (Jodie Glickman and Bruce Cohen) are the trustees (the "Laura Miller Trusts"), and two irrevocable trusts for the benefit of Jodie Glickman of which Jodie Glickman, Laura Miller and Bruce Cohen are the trustees (the "Jodie Glickman Trusts"), (continued in Footnote 2) (continuation of Footnote 1) pursuant to a registration statement on Form S-3 (Registration Statement No. 333-129345) filed by the Company which was declared effective by the Securities and Exchange Commission on November 17, 2005, which offering was consummated on November 23, 2005, the Children's Trusts sold, in the aggregate, 30,000 shares of Common Stock, the Laura Miller Trusts sold, in the aggregate, 195,000 shares of Common Stock, and the Jodie Glickman Trusts sold, in the aggregate, 164,629 shares of Common Stock. Represents shares held in the Children's Trusts. Represents shares held in the Laura Miller Trusts. Represents shares held in the Jodie Glickman Trusts and an irrevocable trust for the benefit of Bruce Cohen for which Laura Miller, Jodie Glickman and Bruce Cohen serve as the trustees. /s/ Laura Miller 2005-11-23