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Filing Details

Issuer

Cik	Name	Symbol	Sector (SIC)	IRS No
106618	Handy & Harman Ltd.	HNH	Coating, Engraving & Allied Services (3470)	133768097

Insiders

Cik	Name	Reported Address	Director	Officer	Large Shareholder	Other
27748	Dgt Holdings Corp.	100 Pine Aire Drive Bay Shore NY 11706	No	No	No	Yes
1452857	L.p. Holdings Partners Steel	590 Madison Avenue, 32Nd Floor New York NY 10022	No	No	Yes	No
1522066	Sph Group Holdings Llc	C/O Steel Partners Holdings L.p. 590 Madison Avenue, 32Nd Floor New York NY 10022	No	No	Yes	No
1522067	Sph Group Llc	C/O Steel Partners Holdings L.p. 590 Madison Avenue, 32Nd Floor New York NY 10022	No	No	Yes	No
1537666	Steel Partners Holdings Gp Inc.	C/O Steel Partners Holdings L.p. 590 Madison Avenue, 32Nd Floor New York NY 10022	No	No	Yes	No

Reported Non-Derivative Transactions

Sec. Name	Acquisiton - Disposition	Date	Amount	Price	Remaning Holdings	Equity Swap Involved	Form Type	Code	Nature of Ownership	Explanation
Common Stock, Par Value $0.01	Acquisiton	2012-07-27	3,600	$13.00	83,295	No	4	P	Direct

Equity Swap Involved	Form Type	Code	Nature of Ownership	Explanation
No	4	P	Direct

Footnotes

This Form 4 is filed jointly by DGT Holdings Corp. ("DGT"), Steel Partners Holdings L.P. ("Steel Holdings"), SPH Group LLC ("SPHG"), SPH Group Holdings LLC ("SPHG Holdings") and Steel Partners Holdings GP Inc. ("Steel Holdings GP").
The transaction reported in this Form 4 was effected pursuant to a Rule 10b5-1 and Rule 10b-18 Trading Plan.
Shares owned directly by DGT. SPHG Holdings owns approximately 51.5% of the outstanding shares of Common Stock of DGT. SPHG is the sole member of SPHG Holdings. Steel Holdings owns 99% of the membership interests of SPHG. Steel Holdings GP is the general partner of Steel Holdings, the managing member of SPHG and the manager of SPHG Holdings. By virtue of these relationships and SPHG Holdings' ownership of DGT, each of Steel Holdings, SPHG, SPHG Holdings and Steel Holdings GP may be deemed to beneficially own the shares of Common Stock of the Issuer owned directly by DGT. Each of Steel Holdings, SPHG, SPHG Holdings and Steel Holdings GP disclaims beneficial ownership of the shares of Common Stock of the Issuer owned directly by DGT except to the extent of its pecuniary interest therein. This Form 4 does not include shares of Common Stock of the Issuer owned directly by SPHG Holdings.