SPH Holdings LP 10QA - XBRL


 

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM 10-Q/A
(Amendment No. 1)
 
QUARTERLY REPORT
 
PURSUANT TO SECTION 13 or 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
 
For the quarterly period ended September 30, 2012
 
Commission File Number: 000-5465
 
STEEL PARTNERS HOLDINGS L.P.
(Exact name of registrant as specified in its charter)
 
Delaware
13-3727655
(State of Incorporation)
(I.R.S. Employer Identification No.)
 
 
590 Madison Avenue, 32nd Floor
 
New York, New York
10022
(Address of principal executive offices)
(Zip Code)
 
(212) 520-2300
(Registrant’s telephone number)
 
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.
Yes þ No o
 
Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).
Yes o No þ
 
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12-b-2 of the Exchange Act.
 
Large accelerated filer o
Accelerated filer o
Non-accelerated filer þ
Smaller reporting company o
 
 
(Do not check if a smaller reporting company)
 
 
Indicate by check mark whether the registrant is a shell company (as defined by Rule 12b-2 of the Exchange Act). Yes o No þ
 
The number of shares outstanding of the Registrant’s common units as of November 9, 2012 was 30,777,040.
 
 












EXPLANATORY NOTE

The purpose of this Amendment No. 1 to Steel Partners Holdings L.P. Quarterly Report on Form 10−Q for the quarterly period ended September 30, 2012, filed with the Securities and Exchange Commission on November 14, 2012 (the “Form 10−Q”), is solely to furnish revised XBRL (eXtensible Business Reporting Language) documents in Exhibit 101 to the Form 10−Q.
 
No other changes have been made to the Form 10−Q. This Amendment No. 1 to the Form 10−Q speaks as of the original filing date of the Form 10−Q, does not reflect events that may have occurred subsequent to the original filing date, and does not modify or update in any way disclosures made in the original Form 10−Q.
 
Pursuant to Rule 406T of Regulation S−T, the interactive data files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise are not subject to liability under those sections.

ITEM 6.   Exhibits
Exhibit 31.1*
 
Certification of Principal Executive Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002 and Rule 13a-14(a) of the Securities Exchange Act of 1934.
 
 
 
Exhibit 31.2*
 
Certification of Principal Financial Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002 and Rule 13a-14(a) of the Securities Exchange Act of 1934.
 
 
 
Exhibit 32.1*
 
Certification of Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350) and Rule 13a-14(b) of the Securities Exchange Act of 1934.
 
 
 
Exhibit 32.2*
 
Certification of Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350) and Rule 13a-14(b) of the Securities Exchange Act of 1934.
 
 
 
Exhibit 101.INS**    
 
XBRL Instance Document
 
 
 
Exhibit 101.SCH**    
 
XBRL Taxonomy Extension Schema
 
 
 
Exhibit 101.CAL**        
 
XBRL Taxonomy Extension Calculation Linkbase
 
 
 
Exhibit 101.DEF**      
 
XBRL Taxonomy Extension Definition Linkbase
 
 
 
Exhibit 101.LAB**         
 
XBRL Taxonomy Extension Label Linkbase
 
 
 
Exhibit 101.PRE**         
 
XBRL Taxonomy Extension Presentation Linkbase


* Filed with the Form 10-Q on November 14, 2012.
** Furnished with this Form 10Q/A.











SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized.

Dated:
November 15, 2012
STEEL PARTNERS HOLDINGS L.P.
 
 
 
 
 
 
By:
Steel Partners Holdings GP Inc.
 
 
 
Its General Partner
 
 
 
 
 
 
 
 
 
 
By:
/s/ James F. McCabe, Jr.
 
 
 
James F. McCabe, Jr.
 
 
 
Chief Financial Officer
 
 
 
(Principal Accounting Officer)





Exhibits
Exhibit 101.INS    
 
XBRL Instance Document
 
 
 
Exhibit 101.SCH    
 
XBRL Taxonomy Extension Schema
 
 
 
Exhibit 101.CAL        
 
XBRL Taxonomy Extension Calculation Linkbase
 
 
 
Exhibit 101.DEF      
 
XBRL Taxonomy Extension Definition Linkbase
 
 
 
Exhibit 101.LAB         
 
XBRL Taxonomy Extension Label Linkbase
 
 
 
Exhibit 101.PRE         
 
XBRL Taxonomy Extension Presentation Linkbase