1、UNITED STATES SECURITIES AND EXCHANGE COMMISSIONWashington,D.C.20549FORM 10-K(Mark One)ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934For the fiscal year ended December 31,2023ORTRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF 193
2、4Commission File Number:001-35493STEEL PARTNERS HOLDINGS L.P.(Exact name of registrant as specified in its charter)Delaware13-3727655(State of incorporation)(I.R.S.Employer Identification No.)590 Madison Avenue,32 FloorNew York,New York10022(Address of principal executive offices)(Zip Code)Registran
3、ts telephone number,including area code:(212)520-2300Securities registered pursuant to Section 12(b)of the Act:Title of Each ClassTrading SymbolsName of Each Exchange on which RegisteredCommon units,no par valueSPLPNew York Stock Exchange6.0%Series A Preferred UnitsSPLP-PRANew York Stock ExchangeSec
4、urities registered pursuant to Section 12(g)of the Act:Common Units,no par valueIndicate by check mark if the registrant is a well-known seasoned issuer,as defined in Rule 405 of the Securities Act.Yes No Indicate by check mark if the registrant is not required to file reports pursuant to Section 13
5、 or Section 15(d)of theAct.Yes No Indicate by check mark whether the registrant:(1)has filed all reports required to be filed by Section 13 or 15(d)of theSecurities Exchange Act of 1934 during the preceding 12 months(or for such shorter period that the registrant was required to filesuch reports),an
6、d(2)has been subject to such filing requirements for the past 90 days.Yes No Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to besubmitted pursuant to Rule 405 of Regulation S-T(232.405 of this chapter)during the preceding 12 months(or