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:03-31-2015
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 YorkNY05-13-2015
[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:15
Form 13F Information Table Value Total:636,268
(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
AMBASSADORS GROUP INCCOM0231771081,897749,975SH OTR1, 2, 30749,9750
API TECHNOLOGIES CORPCOM00187E20323,66911,434,278SH OTR1, 2, 3011,434,2780
AVIAT NETWORKS INCCOM05366Y1029,5718,042,892SH OTR1, 2, 308,042,8920
EASTERN CO/THECOM27631710446623,248SH OTR1, 2, 3023,2480
FORBES ENERGY SERVICES LTDCOM3451431013,9003,749,991SH OTR1, 2, 303,749,9910
GENCORP INCCOM00780010596,9574,180,997SH OTR1, 2, 304,180,9970
HANDY & HARMAN LTDCOM410315105302,6977,372,068SH OTR1, 2, 307,372,0680
INVESCO DYNAMIC CREDIT OPPCOM46132R1044,922411,217SH OTR1, 2, 30411,2170
JASON INDUSTRIES INCCOM4711721063,323469,405SH OTR1, 2, 30469,4050
MODUSLINK GLOBAL SOLUTIONS ICOM60786L20663,17116,408,091SH OTR1, 2, 3016,408,0910
NATHAN'S FAMOUS INCCOM63234710012,125223,914SH OTR1, 2, 30223,9140
NATURES SUNSHINE PRODS INCCOM63902710145834,912SH OTR1, 2, 3034,9120
SL INDS INCCOM78441310642,529994,840SH OTR1, 2, 30994,8400
STEEL PARTNERS HOLDINGS LPLTD PRTRSHIP U85814R10758,4223,076,475SH OTR1, 2, 303,076,4750
TRIANGLE PETROLEUM CORPCOM89600B20112,1582,417,134SH OTR1, 2, 302,417,1340