0001452857FALSE590 Madison Avenue, 32nd FloorNew YorkNew York00014528572024-02-022024-02-020001452857us-gaap:CommonStockMember2024-02-022024-02-020001452857splp:SeriesAPreferredUnitsMember2024-02-022024-02-02

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): February 2, 2024

STEEL PARTNERS HOLDINGS L.P.
(Exact name of registrant as specified in its charter)
Delaware			001-35493			13-3727655
(State or other jurisdiction of incorporation)			(Commission File Number)			(IRS Employer Identification No.)
590 Madison Avenue, 32nd Floor , New York, New York						10022
(Address of principal executive offices)						(Zip Code)

Registrant's telephone number, including area code: (212) 520-2300

N/A
(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class			Trading Symbols			Name of each exchange on which registered
Common Units, $0 par			SPLP			New York Stock Exchange
6.0% Series A Preferred Units			SPLP-PRA			New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

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Item 8.01 Other Events.

On February 2, 2024, the board of directors of the general partner of Steel Partners Holdings L.P. (the “Company”) approved the repurchase of up to 400,000 of the Company’s 6.0% Series A preferred units (the “Preferred Repurchase Program”). Any purchases made by the Company and/or its applicable subsidiaries under the Preferred Repurchase Program will be made from time to time on the open market or in negotiated transactions off the market, in compliance with applicable laws and regulations. In connection with the Preferred Repurchase Program, the Company and/or its applicable subsidiaries may enter into a unit purchase plan in conformity with the provisions of Rule 10b5-1 and Rule 10b-18 promulgated under the Securities Exchange Act of 1934, as amended. The Preferred Repurchase Program has no termination date.

Item 9.01 Financial Statements and Exhibits.

(d)    Exhibits

Exhibit No.			Exhibits
104			Cover Page Interactive Data File (embedded within the Inline XBRL document)

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

February 6, 2024			STEEL PARTNERS HOLDINGS L.P.
			By:			Steel Partners Holdings GP Inc.
						Its General Partner
			By:			/s/ Ryan O'Herrin
						Ryan O'Herrin
						Chief Financial Officer