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: 12-31-2013
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, 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 02-07-2014
[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: 27
Form 13F Information Table Value Total: 440,490
(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
Ambassadors Group Inc COM 023177108 3,487 749,975 SH   OTR 1, 2, 3 0 749,975 0
API Technologies Corp COM 00187E203 4,878 1,430,573 SH   OTR 1, 2, 3 0 1,430,573 0
Aviat Networks Inc COM 05366Y102 2,770 909,700 SH   OTR 1, 2, 3 0 909,700 0
Basic Energy Services Inc COM 06985P100 1,578 100,000 SH   OTR 1, 2, 3 0 100,000 0
C&J Energy Services Inc COM 12467B304 231 10,000 SH   OTR 1, 2, 3 0 10,000 0
Chimera Investment Corp COM 16934Q109 3,100 909,700 SH   OTR 1, 2, 3 0 909,700 0
CST Brands Inc COM 12646R105 367 10,000 SH   OTR 1, 2, 3 0 10,000 0
Forbes Energy Services Ltd COM 345143101 11,889 3,635,789 SH   OTR 1, 2, 3 0 3,635,789 0
GENCORP INC COM 368682100 75,342 4,180,997 SH   OTR 1, 2, 3 0 4,180,997 0
HANDY & HARMAN LTD COM 410315105 175,008 7,228,735 SH   OTR 1, 2, 3 0 7,228,735 0
Invesco Dynamic Credit Opportu COM 46132R104 5,305 411,217 SH   OTR 1, 2, 3 0 411,217 0
Lifevantage Corp COM 53222K106 165 100,000 SH   OTR 1, 2, 3 0 100,000 0
MODUSLINK GLOBAL SOLUTIONS COM 60786L107 37,072 6,481,185 SH   OTR 1, 2, 3 0 6,481,185 0
NATHAN'S FAMOUS INC COM 632347100 22,455 445,456 SH   OTR 1, 2, 3 0 445,456 0
Nature's Sunshine Products Inc COM 639027101 605 34,912 SH   OTR 1, 2, 3 0 34,912 0
Noble Corp COM 655044105 521 13,900 SH   OTR 1, 2, 3 0 13,900 0
Nuance Communications Inc COM 67020Y100 152 10,000 SH   OTR 1, 2, 3 0 10,000 0
Oil States International Inc COM 678026105 509 5,000 SH   OTR 1, 2, 3 0 5,000 0
Parker Drilling Co COM 701081101 1,206 148,353 SH   OTR 1, 2, 3 0 148,353 0
SELECTICA INC COM 816288203 2,665 415,750 SH   OTR 1, 2, 3 0 415,750 0
Skullcandy Inc COM 83083J104 8,504 499,600 SH   OTR 1, 2, 3 0 499,600 0
SL INDS INC COM 784413106 26,960 994,840 SH   OTR 1, 2, 3 0 994,840 0
STEEL PARTNERS HLDGS L P LTD PRTRSHIP U 85814R107 49,757 2,867,836 SH   OTR 1, 2, 3 0 2,867,836 0
Superior Energy Services Inc COM 868157108 1,996 75,000 SH   OTR 1, 2, 3 0 75,000 0
TeleCommunication Systems Inc COM 87929J103 464 200,000 SH   OTR 1, 2, 3 0 200,000 0
Transocean Ltd COM H8817H100 2,471 50,000 SH   OTR 1, 2, 3 0 50,000 0
Unit Corp COM 909218109 1,032 20,000 SH   OTR 1, 2, 3 0 20,000 0