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 |X|; Amendment Number: 1
  This Amendment (Check only one.): |X| 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: 5 --------------- Form 13F Information Table Entry Total: 18 --------------- Form 13F Information Table Value Total: $242002 --------------- (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 SERVICES COM 12467B304 1072 50000 SH OTHER 1, 2, 3 0 50000 0 DIGITAL GENERATION COM 25400B108 109 10000 SH OTHER 1, 2, 3 0 10000 0 FORBES ENERGY SERVICES COM 345143101 2619 1035364 SH OTHER 1, 2, 3 0 1035364 0 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 HEELYS INC COM 42279M107 65 29348 SH OTHER 1, 2, 3 0 29348 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 PARKER DRILLING CO COM 701081101 920 200000 SH OTHER 1, 2, 3 0 200000 0 PATTERSON-UTI ENERGY INC COM 703481101 1304 70000 SH OTHER 1, 2, 3 0 70000 0 SCHOOL SPECIALTY INC 3.75% 2026 COM 807863AM7 5968 11906000 SH OTHER 1, 2, 3 0 11906000 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 SUPERIOR ENERGY SERVICES COM 868157108 1036 50000 SH OTHER 1, 2, 3 0 50000 0 TIMKEN CO COM 887389104 2152 45000 SH OTHER 1, 2, 3 0 45000 0 UNISYS CORP COM NEW 909214306 1090 63000 SH OTHER 1, 2, 3 0 63000 0