0000921895-12-002384.txt : 20130502 0000921895-12-002384.hdr.sgml : 20130502 20121228152307 ACCESSION NUMBER: 0000921895-12-002384 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20121228 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: CORRESP 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 CORRESP 1 filename1.htm cor06447_12282012.htm
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PARK AVENUE TOWER ● 65 EAST 55TH STREET ● NEW YORK, NEW YORK 10022
TELEPHONE: 212.451.2300 ● FACSIMILE: 212.451.2222
 
EMAIL: mneidell@OLSHANLAW.COM
DIRECT DIAL: 212-451-2230
 
 
December 28, 2012
 
VIA EDGAR
 
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
 
Registrant: ModusLink Global Solutions, Inc.
Filer: Handy & Harman Ltd.
Filing: Preliminary Proxy Statement on Schedule 14A
Accession No.: 0000921895-12-002374
Filing Date: December 27, 2012

Dear Sir or Madam:
 
On December 27, 2012, Handy & Harman Ltd. transmitted the above captioned preliminary proxy statement with respect to the annual meeting of stockholders of ModusLink Global Solutions, Inc. (the “Proxy Statement”) via the Securities and Exchange Commission’s EDGAR system for filing pursuant to Rule 14a-6(a) promulgated under the Securities Exchange Act of 1934, as amended.
 
Please direct any questions or comments that you may have concerning the Proxy Statement by telephone to Steve Wolosky at 212-451-2333 or the undersigned at 212-451-2230 or by facsimile to 212-451-2222.
 
Very truly yours,
 
/s/ Michael R. Neidell
 
Michael R. Neidell

 
 
 
 
 
   
   
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