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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
1005784	G Warren Lichtenstein	C/O Steel Partners Holdings L.p. 590 Madison Avenue, 32Nd Floor New York NY 10022	Yes	No	Yes	No
1422282	Steel Partners Llc	C/O Steel Partners Holdings L.p. 590 Madison Avenue, 32Nd Floor New York NY 10022	No	No	Yes	No
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

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	2011-08-17	11,600	$12.98	6,662,246	No	4	P	Direct
Common Stock, Par Value $0.01	Acquisiton	2011-08-18	11,023	$12.58	6,673,269	No	4	P	Direct

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

Footnotes

This Form 4 is filed jointly by Steel Partners Holdings L.P. ("Steel Holdings"), SPH Group LLC ("SPHG"), SPH Group Holdings LLC ("SPHG Holdings"), Steel Partners LLC ("Partners LLC") and Warren G. Lichtenstein. Steel Holdings, SPHG, Partners LLC and Mr. Lichtenstein may be deemed to be 10% owners of the Issuer and SPHG Holdings is a 10% owner of the Issuer.
The transactions reported in this Form 4 were effected pursuant to a Rule 10b5-1 Share Purchase Plan Agreement.
Shares owned directly by SPHG Holdings, and owned indirectly by SPHG by virtue of it being the sole member of SPHG Holdings, by Steel Holdings by virtue of its ownership of 99% of the membership interests of SPHG, by Partners LLC by virtue of it being the manager of Steel Holdings and by Mr. Lichtenstein by virtue of his position as the manager of Partners LLC. SPHG, Steel Holdings, Partners LLC and Mr. Lichtenstein disclaim beneficial ownership of the shares owned by SPHG Holdings except to the extent of their pecuniary interest therein.