<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: JB CAPITAL PARTNERS LP -->
          <cik>0001138532</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>Common Stock, $.01 par value</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000874396</issuerCik>
        <issuerName>Lifetime Brands, Inc.</issuerName>
        <issuerCusip>53222Q103</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>1000 Steward Avenue</com:street1>
          <com:city>Garden City</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>11530</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>JB CAPITAL PARTNERS LP</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1627852.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1627852.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1627852.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>7.2</classPercent>
      <typeOfReportingPerson>PN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Alan W. Weber</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1627852.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1627852.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1627852.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>7.2</classPercent>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Lifetime Brands, Inc.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>1000 Steward Avenue, Garden City, NY 11530</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>This statement is filed by (collectively, the "Reporting Persons")

(i) JB Capital Partners L.P., a Delaware limited partnership
(ii) Alan W. Weber, a United States citizen</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>5 Evan Place, Armonk, New York 10504</principalBusinessOfficeOrResidenceAddress>
        <citizenship>See Item 2(a)</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>(i) JB Capital Partners L.P. - 1,627,852.00 shares (1)
(ii) Alan W. Weber - 1,627,852.00 shares (1)</amountBeneficiallyOwned>
        <classPercent>(i) JB Capital Partners L.P. - 7.2%*
(ii) Alan W. Weber - 7.2%*</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>(i) JB Capital Partners L.P. - 0 shares
(ii) Alan W. Weber - 0 shares</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>(i) JB Capital Partners L.P. - 1,627,852.00 shares
(ii) Alan W. Weber - 1,627,852.00 shares</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>(i) JB Capital Partners L.P. - 0 shares
(ii) Alan W. Weber - 0 shares</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>(i) JB Capital Partners L.P. - 1,627,852.00 shares
(ii) Alan W. Weber - 1,627,852.00 shares

* Based on an aggregate of 22,655,990 shares of Common Stock, $0.01 par value per share, outstanding as of October 31, 2025, as disclosed in the Issuer's Quarterly Report on Form 10-Q, for the quarter ended September 30, 2025.

(1) Each of the Reporting Persons disclaims beneficial ownership of the securities reported herein by the other Reporting Persons and any other person named herein except to the extent of any pecuniary interest therein. Each of the Reporting Persons disclaims membership in a "group" within the meaning of Section 13(d)(3) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or Rule 13d-5(b)(1) under the Exchange Act with any other Reporting Person or other person.</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>N</notApplicableFlag>
        <subsidiaryIdentificationAndClassification>See Item 2 and Note (1) in Item 4</subsidiaryIdentificationAndClassification>
      </item7>
      <item8>
        <notApplicableFlag>N</notApplicableFlag>
        <identificationAndClassificationOfGroupMembers>See Item 2 and Note (1) in Item 4</identificationAndClassificationOfGroupMembers>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>JB CAPITAL PARTNERS LP</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Alan W. Weber</signature>
        <title>Alan W. Weber/General Partner</title>
        <date>02/08/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Alan W. Weber</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Alan W. Weber</signature>
        <title>Alan W. Weber</title>
        <date>02/08/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>

</edgarSubmission>
