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 Date of Report (Date of earliest event reported) May 26, 2004 ------------------------------- ONEIDA LTD. (Exact name of Registrant as specified in its charter) NEW YORK 1-5452 15-0405700 -------------------------------------------------------------------------------- (State or other jurisdiction (Commission (I.R.S. Employer of incorporation) File Number) Identification Number) 163-181 KENWOOD AVENUE, ONEIDA, NEW YORK 13421 ------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (315) 361-3000 ------------------------------ Former name or former address, if changed since last report N/A --------------------- ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS EXHIBIT 99.1 Press Release dated May 26, 2004. ITEM 12. RESULTS OF OPERATIONS AND FINANCIAL CONDITION On May 26, 2004, Oneida Ltd. issued a press release announcing its financial results for the fiscal quarter ended May 1, 2004. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference. The information contained in this Form 8-K and Exhibit 99.1 shall not be deemed "filed" for purposes of Section 18 of the Securities Act of 1934, nor shall they be deemed incorporated by reference in any filing under the Securities Act of 1933, except as shall be expressly set forth by specific reference in such filing. 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 undersigned hereunto duly authorized. ONEIDA LTD. By: /s/ GREGG R. DENNY ---------------------- Gregg R. Denny Chief Financial Officer Dated: May 27, 2004 2