UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 13F FORM 13F COVER PAGE Report for the Calendar Year or Quarter Ended: December 31, 2011 Check here if Amendment |_|; Amendment Number: _______ This Amendment (Check only one.): |_| is a restatement. |_| adds new holdings entries. Institutional Investment Manager filing this Report: Name: Steel Partners Holdings L.P. Address: 590 Madison Avenue, 32nd Floor New York, New York 10022 Form 13F File Number: 28-14001 The institutional investment manager filing this report and the person by whom it is signed hereby represent that the person signing the report is authorized to submit it, that all information contained herein is true, correct and complete, and that it is understood that all required items, statements, schedules, lists, and tables, are considered integral parts of this form. Person Signing this Report on Behalf of Reporting Manager: Name: Jack L. Howard Title: President of General Partner of Reporting Manager Phone: 212-520-2300 Signature, Place, and Date of Signing: /s/ Jack L. Howard, New York, NY, February 14, 2012 Report Type (Check only one): |X| 13F HOLDINGS REPORT. (Check here if all holdings of this reporting manager are reported in this report.) |_| 13F NOTICE. (Check here if no holdings reported are in this report, and all holdings are reported by other reporting manager(s).) |_| 13F COMBINATION REPORT. (Check here if a portion of the holdings for this reporting manager are reported in this report and a portion are reported by other reporting manager(s).)FORM 13F SUMMARY PAGE Report Summary: Number of Other Included Managers: 5 ----------------------- Form 13F Information Table Entry Total: 8 ----------------------- Form 13F Information Table Value Total: $175590 ----------------------- (thousands) List of Other Included Managers: Provide a numbered list of the name(s) and Form 13F file number(s) of all institutional investment managers with respect to which this report is filed, other than the manager filing this report. No. Form 13F File Number Name 1 28-14563 SPH Group Holdings LLC 2 28- SPH Group LLC 3 28- Steel Partners Holdings GP Inc. 4 28-10766 Warren G. Lichtenstein 5 28-10730 Steel Partners II, L.P.
FORM 13F INFORMATION TABLE COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8 -------------- -------- -------- -------- ------------------ ---------- -------- --------------------- VOTING AUTHORITY VALUE SHRS OR SH/ PUT/ INVESTMENT OTHER --------------------- NAME OF ISSUER TITLE OF CLASS CUSIP (X$1,000) PRN AMT PRN CALL DISCRETION MANAGERS SOLE SHARED NONE -------------- -------------- ----- --------- ------- --- ---- ---------- -------- ---- ------ ---- CONTINENTAL MATLS CORP COM PAR $0.25 211615307 1696 141809 SH OTHER 1, 2, 3 0 141809 0 GENCORP INC COM 368682100 21630 4065737 SH OTHER 1, 2, 3 0 4065737 0 HANDY & HARMAN LTD COM 410315105 69446 7014736 SH OTHER 1, 2, 3 0 7014736 0 MODUSLINK GLOBAL SOLUTIONS I COM 60786L107 28772 5328171 SH OTHER 1, 2, 3 0 5328171 0 NATHANS FAMOUS INC NEW COM 632347100 9363 445456 SH OTHER 1, 2, 3 0 445456 0 S L INDS INC COM 784413106 16049 990663 SH OTHER 1, 2, 3 0 990663 0 SELECTICA INC COM NEW 816288203 1216 420768 SH OTHER 1, 2, 3 0 420768 0 UNISYS CORP COM NEW 909214306 27418 1391088 SH OTHER 1, 2, 3 0 1391088 0