13D Filing: Steel Partners and Handy & Harman Ltd. (HNH)

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Item 7. Material to be Filed as Exhibits.

Item 7 is hereby
amended to add the following exhibit:

Exhibit No. Description
99.1 Agreement and Plan of Merger, dated as of June 26, 2017, by and among Steel Partners Holdings L.P., Handy Acquisition Co. and Handy & Harman Ltd. (incorporated by reference to Exhibit 2.1 to the Form 8-K filed by the Issuer on June 26, 2017).
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