<SEC-DOCUMENT>0000921895-15-001847-index.html : 20150804
<SEC-HEADER>0000921895-15-001847.hdr.sgml : 20150804
<ACCEPTANCE-DATETIME>20150804172057
ACCESSION NUMBER:		0000921895-15-001847
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20150731
FILED AS OF DATE:		20150804
DATE AS OF CHANGE:		20150804

ISSUER:		

	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

	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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Steel Partners Holdings GP Inc.
		CENTRAL INDEX KEY:			0001537666
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02394
		FILM NUMBER:		151026557

	BUSINESS ADDRESS:	
		STREET 1:		590 MADISON AVENUE
		STREET 2:		32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		(212) 520-2300

	MAIL ADDRESS:	
		STREET 1:		590 MADISON AVENUE
		STREET 2:		32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SPH Group LLC
		CENTRAL INDEX KEY:			0001522067

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02394
		FILM NUMBER:		151026558

	BUSINESS ADDRESS:	
		STREET 1:		C/O STEEL PARTNERS HOLDINGS L.P.
		STREET 2:		590 MADISON AVENUE, 32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		(212) 520-2300

	MAIL ADDRESS:	
		STREET 1:		C/O STEEL PARTNERS HOLDINGS L.P.
		STREET 2:		590 MADISON AVENUE, 32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			STEEL PARTNERS HOLDINGS L.P.
		CENTRAL INDEX KEY:			0001452857
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS PRIMARY METAL PRODUCTS [3390]
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02394
		FILM NUMBER:		151026559

	BUSINESS ADDRESS:	
		STREET 1:		590 MADISON AVENUE, 32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		212-520-2300

	MAIL ADDRESS:	
		STREET 1:		590 MADISON AVENUE, 32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

	FORMER NAME:	
		FORMER CONFORMED NAME:	WEBFINANCIAL L.P.
		DATE OF NAME CHANGE:	20081229

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SPH Group Holdings LLC
		CENTRAL INDEX KEY:			0001522066

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02394
		FILM NUMBER:		151026560

	BUSINESS ADDRESS:	
		STREET 1:		C/O STEEL PARTNERS HOLDINGS L.P.
		STREET 2:		590 MADISON AVENUE, 32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		(212) 520-2300

	MAIL ADDRESS:	
		STREET 1:		C/O STEEL PARTNERS HOLDINGS L.P.
		STREET 2:		590 MADISON AVENUE, 32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
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