SEC FORM 3 SEC Form 3
FORM 3 UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940
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1. Name and Address of Reporting Person*
Rosen Lon

(Last) (First) (Middle)
590 MADISON AVENUE, 32ND FLOOR

(Street)
NEW YORK NY 10022

(City) (State) (Zip)
2. Date of Event Requiring Statement (Month/Day/Year)
12/14/2017
3. Issuer Name and Ticker or Trading Symbol
STEEL PARTNERS HOLDINGS L.P. [ SPLP ]
4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
X Director 10% Owner
Officer (give title below) Other (specify below)
5. If Amendment, Date of Original Filed (Month/Day/Year)
6. Individual or Joint/Group Filing (Check Applicable Line)
X Form filed by One Reporting Person
Form filed by More than One Reporting Person
Table I - Non-Derivative Securities Beneficially Owned
1. Title of Security (Instr. 4) 2. Amount of Securities Beneficially Owned (Instr. 4) 3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5) 4. Nature of Indirect Beneficial Ownership (Instr. 5)
Table II - Derivative Securities Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 4) 2. Date Exercisable and Expiration Date (Month/Day/Year) 3. Title and Amount of Securities Underlying Derivative Security (Instr. 4) 4. Conversion or Exercise Price of Derivative Security 5. Ownership Form: Direct (D) or Indirect (I) (Instr. 5) 6. Nature of Indirect Beneficial Ownership (Instr. 5)
Date Exercisable Expiration Date Title Amount or Number of Shares
Explanation of Responses:
Remarks:
poasplp.txt
No securities are beneficially owned.
/s/ Maria Reda Attorney in Fact for Lon Rosen 12/18/2017
** Signature of Reporting Person Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 5 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
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LIMITED POWER OF ATTORNEY FOR
SECTION 16 REPORTING OBLIGATIONS

I, Ron Rosen, hereby makes, constitutes and appoints each of Leonard J. McGill, 
Esq., Michael Macmanus, Esq., and Maria Reda, Esq., each acting individually, as
  the undersigned's true and lawful attorney-in-fact, with full power and 
authority as hereinafter described on behalf of and in the name, place and stead
  of the undersigned to:

(1)	prepare, execute, acknowledge, deliver and file Forms 3, 4, and 5 (including
  any amendments thereto) with respect to the securities of Steel Partners 
Holding L.P., a Delaware corporation (the "Company"), with the United States 
Securities and Exchange Commission, any national securities exchanges and the 
Company, as considered necessary or advisable under Section 16(a) of the 
Securities Exchange Act of 1934 and the rules and regulations promulgated 
thereunder, as amended from time to time (the "Exchange Act");

(2)	seek or obtain, as the undersigned's representative and on the undersigned's
  behalf, information on transactions in the Company's securities from any third
  party, including brokers, employee benefit plan administrators and trustees, 
and the undersigned hereby authorizes any such person to release any such 
information
 to each of the undersigned's attorneys-in-fact appointed by this 
Power of Attorney and approves and ratifies any such release of information; and

(3)	perform any and all other acts which in the discretion of such 
attorney-in-fact are necessary or desirable for and on behalf of the undersigned
  in connection with the foregoing.

The undersigned acknowledges that:

(1)	this Power of Attorney authorizes, but does not require, each such 
attorney-in-fact to act in their discretion on information provided to such 
attorney-in-fact without independent verification of such information;
            
(2)	any documents prepared and/or executed by either such attorney-in-fact on 
behalf of the undersigned pursuant to this Power of Attorney will be in such 
form and will contain such information and disclosure as such attorney-in-fact, 
in his or her discretion, deems necessary or desirable;
            
(3)	neither the Company nor either of such attorneys-in-fact assumes (i) any 
liability for the undersigned's responsibility to comply with the requirement of
  the Exchange Act, (ii) any liability of the undersigned for any failure to 
comply with such requirements, or (iii) any obligation or liability of the 
undersigned for profit disgorgement under Section 16(b) of the Exchange Act; and
            
(4)	this Power of Attorney does not relieve the undersigned from responsibility 
for compliance with the undersigned's obligations under the Exchange Act, 
including without limitation the reporting requirements under Section 16 of the 
Exchange Act.

The undersigned hereby gives and grants each of the foregoing attorneys-in-fact 
full power and authority to do and perform all and every act and thing 
whatsoever requisite, necessary or appropriate to be done in and about the 
foregoing matters as fully to all intents and purposes as the undersigned might 
or could do if present, hereby ratifying all that each such attorney-in-fact of,
  for and on behalf of the undersigned, shall lawfully do or cause to be done by
  virtue of this Limited Power of Attorney.

This Power of Attorney shall remain in full force and effect until revoked by 
the undersigned in a signed writing delivered to each such attorney-in-fact.

The undersigned has caused this Power of Attorney to be executed as of this 
December 15, 2017. 

						s/ Ron Losen
						Signature