c53617_8k.htm

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

May 15, 2008
(Date of report)

May 9, 2008
(Date of earliest event reported)

Sotheby's
(Exact name of registrant as specified in its charter)

          Delaware  1-9750  38-2478409 
      (State or other  (Commission  (IRS Employer 
      jurisdiction of  File Number)  Identification No.) 
      incorporation)     
 
      1334 York Avenue     
      New York, NY      10021
(Address of principal executive offices)     (Zip Code)  

(212) 606-7000
(Registrant's telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o               

Written communications pursuant to Rule 425 under the
Securities Act (17 CFR 230.425)
 

 
o     

Soliciting material pursuant to Rule 14a-12 under the
Exchange Act (17 CFR 240.14a-12)
 

 
o   

Pre-commencement communications pursuant to Rule 14d-2(b)
under the Exchange Act (17 CFR 240.14d-2(b))
 

 
o   

Pre-commencement communications pursuant to Rule 13e-4(c)
under the Exchange Act (17 CFR 240.13e-4(c))
 

 


Item 2.02 Results of Operations and Financial Condition

     On May 9, 2008, Sotheby’s, a Delaware corporation (the “Company”) issued a press release discussing its results of operations for the three months ended March 31, 2008. This press release is furnished as Exhibit 99.1 to this Form 8-K.

Item 9.01 Financial Statements and Exhibits

    (c) Exhibits    
 
 
99.1
  Sotheby’s earnings press release for the three months ended March 31,
      2008



SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

  SOTHEBY'S   
 
 
  By:  /s/ Kevin M. Delaney 
 
    Kevin M. Delaney
    Senior Vice President, Corporate 
    Controller and Chief
    Accounting Officer
 
  Date:  May 15, 2008 



Exhibit Index

    Exhibit No.   Description
 
 
99.1
  Sotheby’s earnings press release for the three months ended 
      March 31, 2008.