SEC FORM 3/A 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)
12/18/2017
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 - Amended to include true and correct power of attorney.
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.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.
LIMITED POWER OF ATTORNEY FOR
SECTION 16 REPORTING OBLIGATIONS

I, Lon 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/ Lon Rosen
						Signature