make (e=2): the system cannot find the file specified how to fix this

I am running this in the SoC command shell, on windows 10.

#

TARGET = de1_soc_hps_binary

#

CROSS_COMPILE = arm-linux-gnueabihf-

CFLAGS = -static -g -Wall -I${SOCEDS_DEST_ROOT}/ip/altera_hps/hwlib/include

LDFLAGS = -g -Wall

CC = $(CROSS_COMPILE)gcc

ARCH = arm

build: $(TARGET)

$(TARGET) : main.o

$(CC) $(LDFLAGS) $^ -o $@

%.o: %.c

$(CC) $(CFLAGS) -c $< -o $@

.PHONY: clean

clean:

rm -f $(TARGET) *.a *.o *~