Makfile porting

I am trying to port to HP-UX 11i v3 system an application in C++ language written for a Tru64 Unix V5.
I am trying to execute on HP-UX 11i v3 a Makefile written for
Tru64 Unix V5 with this code:

$(TARGET_MORE): $(DEPEND_FILE) $(SOURCE_MORE.cc) $(LIBS)
@for i in $(TARGET_MORE); do \
$(LINK_MORE); \
done

The for instruction and the instrutions under have a tab on the front.
When I execute make I have a syntax error on the line of the for instruction. This code works properly on Tru64 Unix V5
I tested the code changing it this way

$(TARGET_MORE): $(DEPEND_FILE) $(SOURCE_MORE.cc) $(LIBS)
for var in one two three ; do
echo $var
done

and I still have a syntax error on the line of the for code.
In the second example the for cycle works properly if I execute it on the shell out of the Makefile.

In all the Makefile this is the first point where there is the for instruction.
It seems that it dosen't recognize the for instruction.
In the HP-UX 11i v3 I am using the make in /usr/bin/make. I have used the the gcc compiler, the korn shell, the posix shell and the problem didn't change. Which setting must I do so this Makefile works on HP-UX 11i v3.

I thank you in advance.
Angelo Berardi

Have you read the Tru64 UNIX to HP_UX 11i Porting Guide esp. Section 6.1 - Makefiles