<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001144269</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001452857</issuerCik>
      <issuerName>STEEL PARTNERS HOLDINGS L.P.</issuerName>
      <secFileNumber>001-35493</secFileNumber>
      <issuerAddress>
        <com:street1>590 MADISON AVENUE, 32ND FLOOR</com:street1>
        <com:city>NEW YORK</com:city>
        <com:stateOrCountry>NY</com:stateOrCountry>
        <com:zipCode>10022</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>212-520-2300</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>HOWARD JACK L</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
        <relationshipToIssuer>10% Stockholder</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Mutual Securities</name>
        <address>
          <com:street1>807A Camarillo Springs</com:street1>
          <com:city>Camarillo</com:city>
          <com:stateOrCountry>CA</com:stateOrCountry>
          <com:zipCode>93012</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>64221</noOfUnitsSold>
      <aggregateMarketValue>1484147.31</aggregateMarketValue>
      <noOfUnitsOutstanding>6422128</noOfUnitsOutstanding>
      <approxSaleDate>09/26/2023</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
      <acquiredDate>06/24/2016</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired from Issuer in connection with Issuer acquisitions of affiliated entities</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>156003</amountOfSecuritiesAcquired>
      <paymentDate>06/24/2016</paymentDate>
      <natureOfPayment>Acquired from Issuer in connection with Issuer acquisitions of affiliated entities</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jack L. Howard</name>
        <address>
          <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
          <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10022</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
      <saleDate>06/27/2023</saleDate>
      <amountOfSecuritiesSold>2319</amountOfSecuritiesSold>
      <grossProceeds>53337.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jack L. Howard</name>
        <address>
          <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
          <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10022</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
      <saleDate>06/28/2023</saleDate>
      <amountOfSecuritiesSold>320</amountOfSecuritiesSold>
      <grossProceeds>7360.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jack L. Howard</name>
        <address>
          <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
          <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10022</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
      <saleDate>09/07/2023</saleDate>
      <amountOfSecuritiesSold>200</amountOfSecuritiesSold>
      <grossProceeds>4614.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jack L. Howard</name>
        <address>
          <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
          <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10022</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
      <saleDate>09/08/2023</saleDate>
      <amountOfSecuritiesSold>2464</amountOfSecuritiesSold>
      <grossProceeds>56745.92</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jack L. Howard</name>
        <address>
          <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
          <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10022</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
      <saleDate>09/11/2023</saleDate>
      <amountOfSecuritiesSold>4412</amountOfSecuritiesSold>
      <grossProceeds>101476.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jack L. Howard</name>
        <address>
          <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
          <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10022</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
      <saleDate>09/13/2023</saleDate>
      <amountOfSecuritiesSold>4582</amountOfSecuritiesSold>
      <grossProceeds>105111.08</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jack L. Howard</name>
        <address>
          <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
          <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10022</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
      <saleDate>09/14/2023</saleDate>
      <amountOfSecuritiesSold>3</amountOfSecuritiesSold>
      <grossProceeds>69.15</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jack L. Howard</name>
        <address>
          <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
          <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10022</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
      <saleDate>09/15/2023</saleDate>
      <amountOfSecuritiesSold>3188</amountOfSecuritiesSold>
      <grossProceeds>73515.28</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jack L. Howard</name>
        <address>
          <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
          <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10022</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
      <saleDate>09/18/2023</saleDate>
      <amountOfSecuritiesSold>3708</amountOfSecuritiesSold>
      <grossProceeds>85321.08</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jack L. Howard</name>
        <address>
          <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
          <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10022</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
      <saleDate>09/19/2023</saleDate>
      <amountOfSecuritiesSold>2223</amountOfSecuritiesSold>
      <grossProceeds>51129.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jack L. Howard</name>
        <address>
          <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
          <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10022</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
      <saleDate>09/20/2023</saleDate>
      <amountOfSecuritiesSold>108</amountOfSecuritiesSold>
      <grossProceeds>2484.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jack L. Howard</name>
        <address>
          <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
          <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10022</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
      <saleDate>09/22/2023</saleDate>
      <amountOfSecuritiesSold>161</amountOfSecuritiesSold>
      <grossProceeds>3703.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>The Aggregate Market Value is as of the close of business on 09/25/2023. The number of securities outstanding is as of 06/30/2023. The approximate date of sale is 09/26/2023 through 12/25/2023. The seller acquired the securities to be sold over the period from 04/10/2013 through 06/24/2016.</remarks>
    <noticeSignature>
      <noticeDate>09/26/2023</noticeDate>
      <signature>/s/ Maria Reda, attorney-in-fact for Jack L. Howard</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
