<SEC-DOCUMENT>0000921895-17-001839-index.html : 20170626
<SEC-HEADER>0000921895-17-001839.hdr.sgml : 20170626
<ACCEPTANCE-DATETIME>20170626170800
ACCESSION NUMBER:		0000921895-17-001839
CONFORMED SUBMISSION TYPE:	425
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20170626
DATE AS OF CHANGE:		20170626

SUBJECT COMPANY:	

	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:		425
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02394
		FILM NUMBER:		17930508

	BUSINESS ADDRESS:	
		STREET 1:		590 MADISON AVENUE
		STREET 2:		32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		2125202300

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

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STEEL PARTNERS HOLDINGS L.P.
		CENTRAL INDEX KEY:			0001452857
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS PRIMARY METAL PRODUCTS [3390]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		425

	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 COMPANY:	
		FORMER CONFORMED NAME:	WEBFINANCIAL L.P.
		DATE OF NAME CHANGE:	20081229
</SEC-HEADER>
<DOCUMENT>
<TYPE>425
<SEQUENCE>1
<FILENAME>form8k04197067_06262017.htm
<TEXT>
Document 1 - file: form8k04197067_06262017.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-2.1
<SEQUENCE>2
<FILENAME>ex21to8k04197067_062617.htm
<TEXT>
Document 2 - file: ex21to8k04197067_062617.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>ex991to8k04197067_062617.htm
<TEXT>
Document 3 - file: ex991to8k04197067_062617.htm

</DOCUMENT>
</SEC-DOCUMENT>