SEC FORM 13F-HR

The Securities and Exchange Commission has not necessarily reviewed the information in this filing and has not determined if it is accurate and complete.
The reader should not assume that the information is accurate and complete.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F COVER PAGE

OMB APPROVAL
OMB Number:3235-0006
Expires:Oct 31, 2018
Estimated average burden
hours per response:23.8

Report for the Calendar Year or Quarter Ended:06-30-2013
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, NY  10022
Form 13F File Number:028-14001

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. HowardNew YorkNY08-13-2013
[Signature][City, State][Date]
Report Type (Check only one.):
X13F 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
Form 13F Information Table Entry Total:21
Form 13F Information Table Value Total:361,612
(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.
[If there are no entries in this list, state “NONE” and omit the column headings and list entries.]
No.Form 13F File NumberName
1028-14563SPH Group Holdings LLC
2028-14887SPH Group LLC
3028-14886Steel Partners Holdings GP Inc.

SEC FORM 13-F Information Table

The Securities and Exchange Commission has not necessarily reviewed the information in this filing and has not determined if it is accurate and complete.
The reader should not assume that the information is accurate and complete.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F INFORMATION TABLE

OMB APPROVAL
OMB Number:3235-0006
Expires:Oct 31, 2018
Estimated average burden
hours per response:23.8

COLUMN 1COLUMN 2COLUMN 3COLUMN 4COLUMN 5COLUMN 6COLUMN 7COLUMN 8
VALUESHRS ORSH/PUT/INVESTMENTOTHERVOTING AUTHORITY
NAME OF ISSUERTITLE OF CLASSCUSIP(x$1000)PRN AMTPRNCALLDISCRETIONMANAGERSOLESHAREDNONE
ACTIVE NETWORK INCCOM00506D1001,836242,477SH OTR1,2,30242,4770
AMBASSADORS GROUP INCCOM231771082,662749,975SH OTR1,2,30749,9750
ANAREN INCCOM327441041,06846,576SH OTR1,2,3046,5760
API TECHNOLOGIES CORPCOM00187E2032,8001,000,000SH OTR1,2,301,000,0000
CHIMERA INVESTMENT CORPCOM16934Q1092,729909,700SH OTR1, 2, 30909,7000
CST BRANDS INCCOM12646R10530824,600SH OTR1, 2, 3024,6000
DIGITAL GENERATIONCOM25400B10851670,000SH OTR1, 2, 3070,0000
FORBES ENERGY SERVICESCOM34514310112,7763,178,008SH OTR1, 2, 303,178,0080
GENCORP INCCOM36868210067,9834,180,997SH OTR1, 2, 304,180,9970
HANDY & HARMAN LTDCOM410315105129,2507,228,735SH OTR1, 2, 307,228,7350
LYDALL INC DELCOM5508191061,926131,887SH OTR1, 2, 30131,8870
MODUSLINK GLOBAL SOLUTIONS ICOM60786L10744,46013,981,185SH OTR1, 2, 3013,981,1850
NATHANS FAMOUS INC NEWCOM63234710023,275445,456SH OTR1, 2, 30445,4560
NATURES SUNSHINE PRODUCTS INCCOM63902710157134,912SH OTR1, 2, 3034,9120
PARKER DRILLING COCOM7010811011,002201,150SH OTR1, 2, 30201,1500
S L INDS INCCOM78441310624,951994,840SH OTR1, 2, 30994,8400
SELECTICA INCCOM NEW8162882033,787420,768SH OTR1, 2, 30420,7680
SKULLCANDY INCCOM83083J1042,728499,600SH OTR1, 2, 30499,6000
STEEL PARTNERS HLDGS L PLTD PRTRSHIP U85814R10733,8392,473,641SH OTR1, 2, 302,473,6410
SUPERIOR ENERGY SERVICESCOM8681571081,94675,000SH OTR1, 2, 3075,0000
TRANSOCEAN LTDCOMH8817H1001,19925,000SH OTR1, 2, 3025,0000