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EX-99.3 - EXHIBIT 99.3 SPLP PRO FORMA FINANCIAL INFORMATION - STEEL PARTNERS HOLDINGS L.P.ex993splpproformasforhnhac.htm
EX-99.2 - EXHIBIT 99.2 FINANCIAL STATEMENTS OF SL INDUSTRIES, INC. Q1 2016 - STEEL PARTNERS HOLDINGS L.P.ex992slindustriesincq12016.htm


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM 8-K/A
(Amendment No. 1)
 
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
 
Date of Report (Date of earliest event reported): May 31, 2016
 
STEEL PARTNERS HOLDINGS L.P.
(Exact name of registrant as specified in its charter)
 
 
 
Delaware
001-35493
13-3727655
(State or other jurisdiction
of incorporation)
(Commission
File Number)
(IRS Employer
Identification No.)
 
 
 
590 Madison Avenue, 32nd Floor, New York, New York
10022
(Address of principal executive offices)
(Zip Code)
 
Registrant's telephone number, including area code: (212) 520-2300
 
N/A
(Former name or former address, if changed since last report.)
 
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
 
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
 
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
 
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
 
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

























EXPLANATORY NOTE

On June 1, 2016, Steel Partners Holdings L.P. ("Company") filed a Current Report on Form 8-K ("Original Form 8-K") under Item 2.01 to report that, on May 31, 2016, Handy & Harman Group Ltd., a wholly owned subsidiary of Handy & Harman Ltd., which is a majority owned subsidiary of the Company, completed the acquisition of SL Industries, Inc. ("SLI"). This Form 8-K/A amends the Original Form 8-K to include the historical audited and unaudited financial statements of SLI and the unaudited pro forma condensed combined financial information required by Items 9.01(a) and 9.01(b) of Form 8-K that were excluded from the Original Form 8-K in reliance on the instructions to such items.

Item 9.01 Financial Statements and Exhibits
 
(a) Financial Statements of Businesses Acquired

(1) Audited financial statements of SLI as of December 31, 2015 and 2014 and for each of the three years ended December 31, 2015 are incorporated in their entirety by reference to Exhibit 99.1 to the Company's Annual Report on Form 10-K/A filed on March 23, 2016.

(2) Unaudited financial statements of SLI as of and for the three months ended March 31, 2016 and 2015 are filed as Exhibit 99.2 to this Current Report on Form 8-K/A and are incorporated herein by reference.

(b) Unaudited Pro Forma Financial Information

(1) Unaudited pro forma condensed combined financial information of the Company and SLI for the year ended December 31, 2015 and for the six months ended June 30, 2016 are filed as Exhibit 99.3 to this Current Report on Form 8-K/A and are incorporated herein by reference. An unaudited pro forma balance sheet has not been presented as the acquisition has already been fully reflected in the consolidated balance sheet included in the Company's Quarterly Report on Form 10-Q for the six months ended June 30, 2016, filed on August 4, 2016.
 
(d) Exhibits

Exhibit No.
Exhibits
99.1
Audited financial statements of SLI as of December 31, 2015 and 2014 and for each of the three years ended December 31, 2015 (incorporated in their entirety by reference to Exhibit 99.1 to the Company's Annual Report on Form 10-K/A filed on March 23, 2016).

99.2
Unaudited financial statements of SLI as of and for the three months ended March 31, 2016 and 2015.
99.3
Unaudited pro forma condensed combined financial information of the Company and SLI for the year ended December 31, 2015 and for the six months ended June 30, 2016.







SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
 
August 16, 2016
STEEL PARTNERS HOLDINGS L.P.
 
 
 
By:
Steel Partners Holdings GP Inc.
 
 
Its General Partner
 
 
 
 
 
 
By:
/s/ Douglas B. Woodworth
 
 
Douglas B. Woodworth
 
 
Chief Financial Officer



















































Exhibits
 
 
Exhibit No.
Exhibits
99.1
Audited financial statements of SLI as of December 31, 2015 and 2014 and for each of the three years ended December 31, 2015 (incorporated in their entirety by reference to Exhibit 99.1 to the Company's Annual Report on Form 10-K/A filed on March 23, 2016).

99.2
Unaudited financial statements of SLI as of and for the three months ended March 31, 2016 and 2015.
99.3
Unaudited pro forma condensed combined financial information of the Company and SLI for the year ended December 31, 2015 and for the six months ended June 30, 2016.