<SEC-DOCUMENT>0000106618-16-000052-index.html : 20161215
<SEC-HEADER>0000106618-16-000052.hdr.sgml : 20161215
<ACCEPTANCE-DATETIME>20161215160805
ACCESSION NUMBER:		0000106618-16-000052
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20160930
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20161215
DATE AS OF CHANGE:		20161215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HANDY & HARMAN LTD.
		CENTRAL INDEX KEY:			0000106618
		STANDARD INDUSTRIAL CLASSIFICATION:	COATING, ENGRAVING & ALLIED SERVICES [3470]
		IRS NUMBER:				133768097
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02394
		FILM NUMBER:		162053732

	BUSINESS ADDRESS:	
		STREET 1:		1133 WESTCHESTER AVENUE
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10604
		BUSINESS PHONE:		914 461-1300

	MAIL ADDRESS:	
		STREET 1:		1133 WESTCHESTER AVENUE
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10604

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WHX CORP
		DATE OF NAME CHANGE:	19940729

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WHEELING PITTSBURGH CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WHEELING PITTSBURGH STEEL CORP
		DATE OF NAME CHANGE:	19910130
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>a8-kempireacquisition.htm
<DESCRIPTION>8-K/A
<TEXT>
Document 1 - file: a8-kempireacquisition.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>ex991eme2015financialstate.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
Document 2 - file: ex991eme2015financialstate.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>3
<FILENAME>ex992emeinterimfinancialst.htm
<DESCRIPTION>EXHIBIT 99.2
<TEXT>
Document 3 - file: ex992emeinterimfinancialst.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>4
<FILENAME>ex993hnhproforma-emeacq.htm
<DESCRIPTION>EXHIBIT 99.3
<TEXT>
Document 4 - file: ex993hnhproforma-emeacq.htm

</DOCUMENT>
</SEC-DOCUMENT>