first of all, remove the -I from INCDIR, and -L from LIBDIR, I don't think this is the main issue, but for cleanness... ;-)
then, are there any other source files needed for this project .c, .c++, .cpp, etc.)? I fso, then add the relevant .o in the line OBJS, just leaving a space between them.
-lpsputility -lpspuser -lpspkernel -o HelloWorld.elf
../psp/sdk/lib/libengine.a(CAudioDriver.o): In function `engine::audio::CAudioSound::play()':
CAudioDriver.cpp:(.text+0x3c0): undefined reference to `sceAudiocodecCheckNeedMem'
CAudioDriver.cpp:(.text+0x3d4): undefined reference to `sceAudiocodecGetEDRAM'
CAudioDriver.cpp:(.text+0x3e8): undefined reference to `sceAudiocodecInit'
../psp/sdk/lib/libengine.a(CAudioDriver.o): In function `engine::audio::CAudioSound::stop_in_thread()':
CAudioDriver.cpp:(.text+0x61c): undefined reference to `sceAudiocodecReleaseEDRAM'
../psp/sdk/lib/libengine.a(CAudioDriver.o): In function `engine::audio::CAudioSound::stop()':
CAudioDriver.cpp:(.text+0x10b4): undefined reference to `sceAudiocodecReleaseEDRAM'
../psp/sdk/lib/libengine.a(CAudioDriver.o): In function `engine::audio::CAudioSound::~CAudioSound()':
CAudioDriver.cpp:(.text+0x13a0): undefined reference to `sceAudiocodecReleaseEDRAM'
../psp/sdk/lib/libengine.a(CAudioDriver.o): In function `engine::audio::CAudioSound::~CAudioSound()':
CAudioDriver.cpp:(.text+0x14d0): undefined reference to `sceAudiocodecReleaseEDRAM'
../psp/sdk/lib/libengine.a(CAudioDriver.o): In function `engine::audio::CAudioSound::~CAudioSound()':
CAudioDriver.cpp:(.text+0x1600): undefined reference to `sceAudiocodecReleaseEDRAM'
../psp/sdk/lib/libengine.a(CAudioDriver.o): In function `engine::audio::__audioCallback(int, void*, unsigned int)':
CAudioDriver.cpp:(.text+0x34f4): undefined reference to `sceAudiocodecDecode'
CAudioDriver.cpp:(.text+0x37f8): undefined reference to `sceAudiocodecReleaseEDRAM'
collect2: ld returned 1 exit status
make: *** [HelloWorld.elf] Error 1
pihas@pihas-netbook:~/Projektai/LTE_LITE_MOD/Hello$
If fixed everythink by adding libs in make file:
-lpspaudiocodec -lpspaudiolib -lpspaudio