X0306 4 2014-05-28 0001452857 STEEL PARTNERS HOLDINGS L.P. SPLP 0001541141 McNiff John P 590 MADISON AVENUE, 32ND FLOOR NEW YORK NY 10022 1 Common Units no par value 2014-05-28 4 A 0 4483.0000 0.0000 A 30995.0000 D Common Units no par value 73351.0000 I By Evelyn B Olin Irrevocable Trust Common Units no par value 4471.0000 I By JNS Charitable Lead Annuity Trust Common Units no par value 45816.0000 I By John and Evelyn McNiff Trust Restricted Common Units granted as of May 28, 2014 to the Reporting Person. The Restricted Common Units vest over three years in equal installments on each anniversary of the date of grant. By: /s/ Amanda S. Lamson, as Attorney In Fact for John P. McNiff 2014-05-30