# EDGAR Filing Document

**Accession Number:** 0001144269
**File Stem:** 0000921895-23-000765
**Filing Date:** 2023-3
**Character Count:** 9433
**Document Hash:** 178b6966f5e1ab05d3beb5359483ce4b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000921895-23-000765.hdr.sgml**: 20230327

**ACCESSION NUMBER**: 0000921895-23-000765

**CONFORMED SUBMISSION TYPE**: 4

**PUBLIC DOCUMENT COUNT**: 1

**CONFORMED PERIOD OF REPORT**: 20230110

**FILED AS OF DATE**: 20230327

**DATE AS OF CHANGE**: 20230327

**REPORTING-OWNER**: 

**OWNER DATA:**
- **COMPANY CONFORMED NAME:** HOWARD JACK L
- **CENTRAL INDEX KEY:** 0001144269

**FILING VALUES:**
- **FORM TYPE:** 4
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-35493
- **FILM NUMBER:** 23765945

**MAIL ADDRESS:**
- **STREET 1:** 182 FARMERS LANE
- **STREET 2:** STE 101
- **CITY:** SANTA ROSA
- **STATE:** CA
- **ZIP:** 95405
**REPORTING-OWNER**: 

**OWNER DATA:**
- **COMPANY CONFORMED NAME:** EMH Howard LLC
- **CENTRAL INDEX KEY:** 0001443099

**FILING VALUES:**
- **FORM TYPE:** 4
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-35493
- **FILM NUMBER:** 23765944

**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
**ISSUER**: 

**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

**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

### UNITED STATES SECURITIES AND EXCHANGE COMMISSION
**Washington, D.C. 20549**

## FORM 4

### STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

[ ] Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

[ ] Check this box to indicate that a transaction was made pursuant to a contract, instruction or written plan for the purchase or sale of equity securities of the issuer that is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). See Instruction 10.

---

| | | |
|:---|:---|:---|
| **1. Name and Address of Reporting Person**<sup>*</sup><br>HOWARD JACK L<br><sub>(Last) (First) (Middle)</sub><br>C/O STEEL PARTNERS HOLDINGS L.P.<br>590 MADISON AVENUE, 32ND FLOOR<br><sub>(Street)</sub><br>NEW YORK, NY 10022<br><sub>(City) (State) (Zip)</sub> | **3. Date of Earliest Transaction (Month/Day/Year)**<br>2023-01-10 | **5. Relationship of Reporting Person(s) to Issuer**<br>(Check all applicable)<br>[X] Director [X] 10% Owner<br>[X] Officer (give title below) [ ] Other (specify below)<br>_President_ |
| **2. Issuer Name and Ticker or Trading Symbol**<br>STEEL PARTNERS HOLDINGS L.P. [ SPLP ] | **4. If Amendment, Date of Original Filed (Month/Day/Year)**<br>  | **6. Individual or Joint/Group Filing (Check Applicable Line)**<br>[ ] Form filed by One Reporting Person<br>[X] Form filed by More than One Reporting Person |

---

---

| | | |
|:---|:---|:---|
| **1. Name and Address of Reporting Person**<sup>*</sup><br>EMH Howard LLC<br><sub>(Last) (First) (Middle)</sub><br>590 MADISON AVENUE, 32ND FLOOR<br><sub>(Street)</sub><br>NEW YORK, NY 10022<br><sub>(City) (State) (Zip)</sub> | **3. Date of Earliest Transaction (Month/Day/Year)**<br>2023-01-10 | **5. Relationship of Reporting Person(s) to Issuer**<br>(Check all applicable)<br>[ ] Director [ ] 10% Owner<br>[ ] Officer (give title below) [X] Other (specify below)<br>_See Footnote 1_ |
| **2. Issuer Name and Ticker or Trading Symbol**<br>STEEL PARTNERS HOLDINGS L.P. [ SPLP ] | **4. If Amendment, Date of Original Filed (Month/Day/Year)**<br>  | **6. Individual or Joint/Group Filing (Check Applicable Line)**<br>[ ] Form filed by One Reporting Person<br>[X] Form filed by More than One Reporting Person |

---

## Table I - Non-Derivative Securities

---

|  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 1. Title of Security | 2. Transaction Date | 2A. Deemed Execution Date | 3. Transaction Code (V) | 3. Transaction Code (V) | 4. Securities Acquired (A) or Disposed of (D) | 4. Securities Acquired (A) or Disposed of (D) | 4. Securities Acquired (A) or Disposed of (D) | 5. Amount of Securities Beneficially Owned | 6. Ownership Form | 7. Nature of Indirect Beneficial Ownership |
| 1. Title of Security | 2. Transaction Date | 2A. Deemed Execution Date | Code | V | Amount | (A) or (D) | Price | 5. Amount of Securities Beneficially Owned | 6. Ownership Form | 7. Nature of Indirect Beneficial Ownership |
| Common Units, no par value<sup>(1)</sup> | 2023-01-10 |  | G | V | 57488 | D | $0 | 2044929 | D |  |
| Common Units, no par value<sup>(1)</sup> | 2023-01-10 |  | G | V | 57488 | A | $0 | 114794 | I | By EMH Howard, LLC<sup>(2)</sup> |
| 6% Series A Preferred Units<sup>(1)</sup> | 2023-03-23 |  | S |  | 10000 | D | $22.9095 | 186375 | D |  |
| 6% Series A Preferred Units<sup>(1)</sup> | 2023-03-24 |  | S |  | 411 | D | $22.9000 | 185964 | D |  |
| 6% Series A Preferred Units<sup>(1)</sup> | 2023-03-27 |  | S |  | 11903 | D | $22.9000 | 174061 | D |  |
| Common Units, no par value<sup>(1)</sup> |  |  |  |  |  |  |  | 312.5 | I | By Spouse |
| Common Units, no par value<sup>(1)</sup> |  |  |  |  |  |  |  | 458611 | I | By Article V Trust<sup>(3)</sup> |
| Common Units, no par value<sup>(1)</sup> |  |  |  |  |  |  |  | 1551652 | I | By II Trust<sup>(4)</sup> |
| Common Units, no par value<sup>(1)</sup> |  |  |  |  |  |  |  | 755938 | I | By III Trust<sup>(5)</sup> |
| Common Units, no par value<sup>(1)</sup> |  |  |  |  |  |  |  | 1 | I | By SPH SPV-I LLC |
| 6% Series A Preferred Units<sup>(1)</sup> |  |  |  |  |  |  |  | 87649 | I | By EMH Howard, LLC<sup>(2)</sup> |

---

## Table II - Derivative Securities

---

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 1. Title of Derivative Security | 2. Conversion or Exercise Price | 3. Transaction Date | 3A. Deemed Execution Date | 4. Transaction Code (V) | 4. Transaction Code (V) | 5. Number of Derivative Securities Acquired (A) or Disposed of (D) | 5. Number of Derivative Securities Acquired (A) or Disposed of (D) | 6. Date Exercisable and Expiration Date | 6. Date Exercisable and Expiration Date | 7. Title and Amount of Underlying Securities | 7. Title and Amount of Underlying Securities | 8. Price of Derivative Security | 9. Number of Derivative Securities Beneficially Owned | 10. Ownership Form | 11. Nature of Indirect Beneficial Ownership |
| 1. Title of Derivative Security | 2. Conversion or Exercise Price | 3. Transaction Date | 3A. Deemed Execution Date | Code | V | (A) | (D) | Date Exercisable | Expiration Date | Title | Amount or Number of Shares | 8. Price of Derivative Security | 9. Number of Derivative Securities Beneficially Owned | 10. Ownership Form | 11. Nature of Indirect Beneficial Ownership |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

---

### Footnotes:

(1) This Form 4 is filed jointly by Jack L. Howard and EMH Howard, LLC ("EMH") (collectively, the "Reporting Persons"). Each of the Reporting Persons may be deemed to be a member of a Section 13(d) group that collectively owns more than 10% of the Issuer's outstanding Common Units (the "Common Units"). Each of the Reporting Persons disclaims beneficial ownership of the securities reported herein, except to the extent of his or its pecuniary interest therein. Mr. Howard's direct ownership includes Common Units and 6% Series A Preferred Units of the Issuer (the "Series A Preferred") held by an entity that is 100% owned by him.

(2) Mr. Howard, as the Managing Member of EMH, may be deemed to beneficially own the Common Units and Series A Preferred held by EMH.

(3) Mr. Howard is a trustee of the Article V Trust. Mr. Howard does not have a pecuniary interest in the securities held by the Article V Trust.

(4) Mr. Howard is a trustee of the II Trust. Mr. Howard does not have a pecuniary interest in the securities held by the II Trust.

(5) Mr. Howard is a trustee of the III Trust. Mr. Howard does not have a pecuniary interest in the securities held by the III Trust.

**Signature:** By: /s/ Maria Reda as attorney-in-fact for Jack L. Howard  
**Date:** 2023-03-27

**Signature:** By: EMH Howard, LLC, By: /s/ Maria Reda as attorney-in-fact for Jack L. Howard, Managing Member  
**Date:** 2023-03-27

### Remarks:

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.

* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).

** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).

Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.

**Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.**