<SEC-DOCUMENT>0000921895-17-002297-index.html : 20170913
<SEC-HEADER>0000921895-17-002297.hdr.sgml : 20170913
<ACCEPTANCE-DATETIME>20170913090109
ACCESSION NUMBER:		0000921895-17-002297
CONFORMED SUBMISSION TYPE:	SC 13E3/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170913
DATE AS OF CHANGE:		20170913

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:		SC 13E3/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-41274
		FILM NUMBER:		171082304

	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:		SC 13E3/A

	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>SC 13E3/A
<SEQUENCE>1
<FILENAME>sc13e3a104197067_09132017.htm
<TEXT>
Document 1 - file: sc13e3a104197067_09132017.htm

</DOCUMENT>
</SEC-DOCUMENT>