make <e=2> the system cannot find the file specified

1 - you need some spaces after the $(CC) commands or the flags will be inserted as a part of the command name instead of a flag.

2 - the commands need to be put on a line under the target description, and idented with a tab (not spaces iirc, make can be very picky):

$(TARGET):main.o
     $(CC) $(LDFLAGS) $^ -o $@
%.o: %.c
     $(CC)$(CFLAGS) -c $< -o $@

3 - are you sure this is the makefile you are using? When executing the command there seems to be a -static flag inserted in the command line, but I don't see it in your CFLAGS.

4 - it looks like the SOCEDS_DEST_ROOT environment variable is not define when make is running. Are you running make from the SOC EDS command shell? It won't work if you do it from the regular command line.