<?xml version="1.0" encoding="us-ascii"?>
<informationTable xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.sec.gov/edgar/document/thirteenf/informationtable">
<infoTable>
<nameOfIssuer>AEROJET
  ROCKETDYNE HLDGS INC</nameOfIssuer>
<titleOfClass>COM</titleOfClass>
<cusip>007800105</cusip>
<value>21763</value>
<shrsOrPrnAmt>
<sshPrnamt>465427</sshPrnamt>
<sshPrnamtType>SH</sshPrnamtType>
</shrsOrPrnAmt>
<investmentDiscretion>OTR</investmentDiscretion>
<otherManager>1, 2, 3, 4</otherManager>
<votingAuthority>
<Sole>0</Sole>
<Shared>465427</Shared>
<None>0</None>
</votingAuthority>
</infoTable>
<infoTable>
<nameOfIssuer>AEROJET
  ROCKETDYNE HLDGS INC</nameOfIssuer>
<titleOfClass>COM</titleOfClass>
<cusip>007800105</cusip>
<value>70</value>
<shrsOrPrnAmt>
<sshPrnamt>1497</sshPrnamt>
<sshPrnamtType>SH</sshPrnamtType>
</shrsOrPrnAmt>
<investmentDiscretion>OTR</investmentDiscretion>
<otherManager>1, 2, 3</otherManager>
<votingAuthority>
<Sole>0</Sole>
<Shared>1497</Shared>
<None>0</None>
</votingAuthority>
</infoTable>
<infoTable>
<nameOfIssuer>AEROJET
  ROCKETDYNE HLDGS INC</nameOfIssuer>
<titleOfClass>COM</titleOfClass>
<cusip>007800105</cusip>
<value>162845</value>
<shrsOrPrnAmt>
<sshPrnamt>3482572</sshPrnamt>
<sshPrnamtType>SH</sshPrnamtType>
</shrsOrPrnAmt>
<investmentDiscretion>OTR</investmentDiscretion>
<otherManager>2, 3, 5</otherManager>
<votingAuthority>
<Sole>0</Sole>
<Shared>3482572</Shared>
<None>0</None>
</votingAuthority>
</infoTable>
<infoTable>
<nameOfIssuer>STEEL CONNECT INC</nameOfIssuer>
<titleOfClass>COM</titleOfClass>
<cusip>858098106</cusip>
<value>3144</value>
<shrsOrPrnAmt>
<sshPrnamt>2245990</sshPrnamt>
<sshPrnamtType>SH</sshPrnamtType>
</shrsOrPrnAmt>
<investmentDiscretion>OTR</investmentDiscretion>
<otherManager>1, 2, 3</otherManager>
<votingAuthority>
<Sole>0</Sole>
<Shared>2245990</Shared>
<None>0</None>
</votingAuthority>
</infoTable>
<infoTable>
<nameOfIssuer>STEEL CONNECT INC</nameOfIssuer>
<titleOfClass>COM</titleOfClass>
<cusip>858098106</cusip>
<value>10500</value>
<shrsOrPrnAmt>
<sshPrnamt>7500000</sshPrnamt>
<sshPrnamtType>SH</sshPrnamtType>
</shrsOrPrnAmt>
<investmentDiscretion>OTR</investmentDiscretion>
<otherManager>3</otherManager>
<votingAuthority>
<Sole>0</Sole>
<Shared>7500000</Shared>
<None>0</None>
</votingAuthority>
</infoTable>
<infoTable>
<nameOfIssuer>STEEL CONNECT INC</nameOfIssuer>
<titleOfClass>COM</titleOfClass>
<cusip>858098106</cusip>
<value>11811</value>
<shrsOrPrnAmt>
<sshPrnamt>8436715</sshPrnamt>
<sshPrnamtType>SH</sshPrnamtType>
</shrsOrPrnAmt>
<investmentDiscretion>OTR</investmentDiscretion>
<otherManager>1, 2, 3, 4</otherManager>
<votingAuthority>
<Sole>0</Sole>
<Shared>8436715</Shared>
<None>0</None>
</votingAuthority>
</infoTable>
<infoTable>
<nameOfIssuer>STEEL PARTNERS HLDGS L P</nameOfIssuer>
<titleOfClass>LTD PRTRSHIP U</titleOfClass>
<cusip>85814R107</cusip>
<value>257747</value>
<shrsOrPrnAmt>
<sshPrnamt>6136845</sshPrnamt>
<sshPrnamtType>SH</sshPrnamtType>
</shrsOrPrnAmt>
<investmentDiscretion>OTR</investmentDiscretion>
<otherManager>1, 2, 3, 4</otherManager>
<votingAuthority>
<Sole>0</Sole>
<Shared>6136845</Shared>
<None>0</None>
</votingAuthority>
</infoTable>
</informationTable>
