Attached files

file filename
EX-32.2 - EXHIBIT 32.2 - STEEL PARTNERS HOLDINGS L.P.ex322-splpcfo906certificat.htm
EX-32.1 - EXHIBIT 32.1 - STEEL PARTNERS HOLDINGS L.P.ex321-splpceo906certificat.htm
EX-31.2 - EXHIBIT 31.2 - STEEL PARTNERS HOLDINGS L.P.ex312-splpcfo302certificat.htm
EX-31.1 - EXHIBIT 31.1 - STEEL PARTNERS HOLDINGS L.P.ex311-splpceo302certificat.htm
EX-23.1 - EXHIBIT 23.1 - STEEL PARTNERS HOLDINGS L.P.consent231-consentofindepe.htm
EX-21 - EXHIBIT 21 - STEEL PARTNERS HOLDINGS L.P.ex21-scheduleofsubsidiarie.htm
EX-4.5 - EXHIBIT 4.5 - STEEL PARTNERS HOLDINGS L.P.ex45-splpdescriptionofunits.htm
10-K - 10-K - STEEL PARTNERS HOLDINGS L.P.splp1231201910k.htm

Exhibit 23.2

Consent of Independent Registered Public Accounting Firm


Steel Partners Holdings L.P.
New York, New York

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-229987) of Steel Partners Holdings L.P. of our reports dated October 15, 2019, relating to the consolidated financial statements, and the effectiveness of Steel Connect, Inc.'s internal control over financial reporting, which appear in the Annual Report to Shareholders of Steel Connect, Inc. which is incorporated by reference in this Form 10-K. Our report on the effectiveness of internal control over financial reporting expresses an adverse opinion on the effectiveness of Steel Connect's internal control over financial reporting as of July 31, 2019.
 

/s/ BDO USA, LLP
Boston, Massachusetts
February 27, 2020