UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 13F
FORM 13F COVER PAGE
Report for the Calendar Year or Quarter Ended: March 31, 2013
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, May 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: 3
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Form 13F Information Table Entry Total: 18
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Form 13F Information Table Value Total: $278485
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(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.
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 SERVICES COM 12467B304 234 10200 SH OTHER 1, 2, 3 0 10200 0
CHIMERA INVESTMENT CORP COM 16934Q109 2902 909700 SH OTHER 1, 2, 3 0 909700 0
CINCINNATI BELL COM 171871106 326 100000 SH OTHER 1, 2, 3 0 100000 0
DIGITAL GENERATION COM 25400B108 449 70000 SH OTHER 1, 2, 3 0 70000 0
FORBES ENERGY SERVICES COM 345143101 10532 2861932 SH OTHER 1, 2, 3 0 2861932 0
GENCORP INC COM 368682100 55607 4180997 SH OTHER 1, 2, 3 0 4180997 0
HANDY & HARMAN LTD COM 410315105 111250 7228735 SH OTHER 1, 2, 3 0 7228735 0
LYDALL INC DEL COM 550819106 2024 131887 SH OTHER 1, 2, 3 0 131887 0
MODUSLINK GLOBAL SOLUTIONS I COM 60786L107 21388 6481185 SH OTHER 1, 2, 3 0 6481185 0
NATHANS FAMOUS INC NEW COM 632347100 18821 445456 SH OTHER 1, 2, 3 0 445456 0
PARKER DRILLING CO COM 701081101 856 200000 SH OTHER 1, 2, 3 0 200000 0
S L INDS INC COM 784413106 18036 994840 SH OTHER 1, 2, 3 0 994840 0
SELECTICA INC COM NEW 816288203 3808 420768 SH OTHER 1, 2, 3 0 420768 0
STEEL PARTNERS HLDGS L P LTD PRTRSHIP U 85814R107 25568 1877207 SH OTHER 1, 2, 3 0 1877207 0
SUPERIOR ENERGY SERVICES COM 868157108 1948 75000 SH OTHER 1, 2, 3 0 75000 0
TIMKEN CO COM 887389104 2263 40000 SH OTHER 1, 2, 3 0 40000 0
TRANSOCEAN LTD COM H8817H100 1039 20000 SH OTHER 1, 2, 3 0 20000 0
UNISYS CORP COM NEW 909214306 1433 63000 SH OTHER 1, 2, 3 0 63000 0
