<SEC-DOCUMENT>0000921895-16-004648-index.html : 20160629
<SEC-HEADER>0000921895-16-004648.hdr.sgml : 20160629
<ACCEPTANCE-DATETIME>20160523172319
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000921895-16-004648
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160523

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>