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, 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, February 14, 2013 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: 9 ----------------------- Form 13F Information Table Value Total: $226755 ----------------------- (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 -------------- -------------- ----- --------- ------- --- ---- ---------- -------- ---- ------ ---- GENCORP INC COM 368682100 38256 4180997 SH OTHER 1, 2, 3 0 4180997 0 HANDY & HARMAN LTD COM 410315105 108937 7228735 SH OTHER 1, 2, 3 0 7228735 0 LYDALL INC DEL COM 550819106 1891 131887 SH OTHER 1, 2, 3 0 131887 0 MODUSLINK GLOBAL SOLUTIONS I COM 60786L107 18795 6481185 SH OTHER 1, 2, 3 0 6481185 0 NATHANS FAMOUS INC NEW COM 632347100 15012 445456 SH OTHER 1, 2, 3 0 445456 0 S L INDS INC COM 784413106 17907 994840 SH OTHER 1, 2, 3 0 994840 0 SELECTICA INC COM NEW 816288203 2735 420768 SH OTHER 1, 2, 3 0 420768 0 STEEL PARTNERS HLDGS L P LTD PRTRSHIP U 85814R107 22132 1877207 SH OTHER 1, 2, 3 0 1877207 0 UNISYS CORP COM NEW 909214306 1090 63000 SH OTHER 1, 2, 3 0 63000 0