UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 13F
FORM 13F COVER PAGE
Report for the Calendar Year or Quarter Ended: September 30, 2012
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, November 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: 14
-----------------------
Form 13F Information Table Value Total: $227012
-----------------------
(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 28-14887 SPH Group LLC
3 28-14886 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
-------------- -------------- ----- --------- ------- --- ---- ---------- -------- ---- ------ ----
C&J ENERGY SVCS INC COM 12467B304 995 50000 SH OTHER 1, 2, 3 0 50000 0
FORBES ENERGY SVCS LTD COM 345143101 3589 1025364 SH OTHER 1, 2, 3 0 1025364 0
GENCORP INC COM 368682100 39678 4180997 SH OTHER 1, 2, 3 0 4180997 0
HANDY & HARMAN LTD COM 410315105 106841 7228735 SH OTHER 1, 2, 3 0 7228735 0
HEELYS INC COM 42279M107 54 29348 SH OTHER 1, 2, 3 0 29348 0
LYDALL INC DEL COM 550819106 1858 131887 SH OTHER 1, 2, 3 0 131887 0
MODUSLINK GLOBAL SOLUTIONS I COM 60786L107 23916 6481185 SH OTHER 1, 2, 3 0 6481185 0
NATHANS FAMOUS INC NEW COM 632347100 14010 445456 SH OTHER 1, 2, 3 0 445456 0
PATTERSON UTI ENERGY INC COM 703481101 1107 70000 SH OTHER 1, 2, 3 0 70000 0
S L INDS INC COM 784413106 14751 990663 SH OTHER 1, 2, 3 0 990663 0
SELECTICA INC COM NEW 816288203 2306 420768 SH OTHER 1, 2, 3 0 420768 0
STEEL PARTNERS HLDGS L P LTD PRTRSHIP U 85814R107 15569 1345646 SH OTHER 1, 2, 3 0 1345646 0
SUPERIOR ENERGY SVCS INC COM 868157108 1026 50000 SH OTHER 1, 2, 3 0 50000 0
UNISYS CORP COM NEW 909214306 1312 63000 SH OTHER 1, 2, 3 0 63000 0