c57596_8-k.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

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 13, 2009
(Date of report)

May 7, 2009
(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 8, 2009, Sotheby’s, a Delaware corporation (the “Company”) issued a press release discussing its results of operations for the three months ended March 31, 2009. 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, 2009. 

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, 
    Controller and Chief 
    Accounting Officer 
 
  Date:  May 13, 2009 

Exhibit Index

Exhibit No.    Description 
99.1    Sotheby’s earnings press release for the three months ended March 31, 2009.