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Filing Details

Issuer

Cik	Name	Symbol	Sector (SIC)	IRS No
1452857	Steel Partners Holdings L.p.	SPLP	()	4

Insiders

Cik	Name	Reported Address	Insider Title	Director	Officer	Large Shareholder	Other
1144269	L Jack Howard	C/O Steel Partners Holdings L.p. 590 Madison Avenue, 32Nd Floor New York NY 10022	President	Yes	Yes	Yes	No
1443099	Emh Howard Llc	590 Madison Avenue, 32Nd Floor New York NY 10022		No	No	No	Yes

Reported Non-Derivative Transactions

Sec. Name	Acquisiton - Disposition	Date	Amount	Price	Remaning Holdings	Equity Swap Involved	Form Type	Code	Nature of Ownership	Explanation
6% Series A Preferred Units	Disposition	2023-05-09	5,112	$23.19	156,003	No	4	S	Direct

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

Reported Non-Derivative Holdings

Sec. Name	Remaning Holdings	Nature of Ownership	Explanation
Common Units, No Par Value	2,071,621	Direct
Common Units, No Par Value	869,833	Indirect	By Article V Trust
Common Units, No Par Value	1,000	Indirect	By Daughter
Common Units, No Par Value	1,000	Indirect	By Daughter
Common Units, No Par Value	1,000	Indirect	By Daughter
Common Units, No Par Value	114,794	Indirect	By EMH Howard, LLC
Common Units, No Par Value	313	Indirect	By Spouse
Common Units, No Par Value	1,551,652	Indirect	By II Trust
Common Units, No Par Value	755,938	Indirect	By III Trust
Common Units, No Par Value	1	Indirect	By SPH SPV-I LLC
6% Series A Preferred Units	87,649	Indirect	By EMH Howard, LLC

Footnotes

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.
Mr. Howard, as the Managing Member of EMH, may be deemed to beneficially own the Common Units and Series A Preferred held by EMH.
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.
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.
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.
Mr. Howard disclaims beneficial ownership of these securities, and this report shall not be deemed an admission that Mr. Howard is the beneficial owner of such securities for purposes of Section 16 or for any other purpose.