Handy & Harman (HNH) – Odd Lot Tender Offer – no upside currently

Current Price – $26.19

Offer Price – $26.00

Upside – no upside currently

Expiration date – 5 September 2014

Odd lot holders (less than 100 shares) are not subject to proration

SEC Filling

Summary:

Handy & Harman Ltd., a Delaware corporation is offering to purchase for cash, up to $60 million in value of shares of its common