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: July 31, 2015
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. Howard New YorkNY 08-13-2013
[Signature] [City, State] [Date]
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
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 Number Name
1 028-14563 SPH Group Holdings LLC
2 028-14887 SPH Group LLC
3 028-14886 Steel 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: July 31, 2015
Estimated average burden
hours per response: 23.8

COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8
VALUE SHRS OR SH/ PUT/ INVESTMENT OTHER VOTING AUTHORITY
NAME OF ISSUER TITLE OF CLASS CUSIP (x$1000) PRN AMT PRN CALL DISCRETION MANAGER SOLE SHARED NONE
ACTIVE NETWORK INC COM 00506D100 1,836 242,477 SH   OTR 1,2,3 0 242,477 0
AMBASSADORS GROUP INC COM 23177108 2,662 749,975 SH   OTR 1,2,3 0 749,975 0
ANAREN INC COM 32744104 1,068 46,576 SH   OTR 1,2,3 0 46,576 0
API TECHNOLOGIES CORP COM 00187E203 2,800 1,000,000 SH   OTR 1,2,3 0 1,000,000 0
CHIMERA INVESTMENT CORP COM 16934Q109 2,729 909,700 SH   OTR 1, 2, 3 0 909,700 0
CST BRANDS INC COM 12646R105 308 24,600 SH   OTR 1, 2, 3 0 24,600 0
DIGITAL GENERATION COM 25400B108 516 70,000 SH   OTR 1, 2, 3 0 70,000 0
FORBES ENERGY SERVICES COM 345143101 12,776 3,178,008 SH   OTR 1, 2, 3 0 3,178,008 0
GENCORP INC COM 368682100 67,983 4,180,997 SH   OTR 1, 2, 3 0 4,180,997 0
HANDY & HARMAN LTD COM 410315105 129,250 7,228,735 SH   OTR 1, 2, 3 0 7,228,735 0
LYDALL INC DEL COM 550819106 1,926 131,887 SH   OTR 1, 2, 3 0 131,887 0
MODUSLINK GLOBAL SOLUTIONS I COM 60786L107 44,460 13,981,185 SH   OTR 1, 2, 3 0 13,981,185 0
NATHANS FAMOUS INC NEW COM 632347100 23,275 445,456 SH   OTR 1, 2, 3 0 445,456 0
NATURES SUNSHINE PRODUCTS INC COM 639027101 571 34,912 SH   OTR 1, 2, 3 0 34,912 0
PARKER DRILLING CO COM 701081101 1,002 201,150 SH   OTR 1, 2, 3 0 201,150 0
S L INDS INC COM 784413106 24,951 994,840 SH   OTR 1, 2, 3 0 994,840 0
SELECTICA INC COM NEW 816288203 3,787 420,768 SH   OTR 1, 2, 3 0 420,768 0
SKULLCANDY INC COM 83083J104 2,728 499,600 SH   OTR 1, 2, 3 0 499,600 0
STEEL PARTNERS HLDGS L P LTD PRTRSHIP U 85814R107 33,839 2,473,641 SH   OTR 1, 2, 3 0 2,473,641 0
SUPERIOR ENERGY SERVICES COM 868157108 1,946 75,000 SH   OTR 1, 2, 3 0 75,000 0
TRANSOCEAN LTD COM H8817H100 1,199 25,000 SH   OTR 1, 2, 3 0 25,000 0