Steel Partners Holdings (SPLP) – Odd Lot Tender Offer – $79 Potential

Current Price – $16.70

Offer Price – $16.50 – $17.50

Upside – 4.8% or $79 for Odd Lot holders

Downside – 1.2% or -$20 for Odd Lot holders

Expiration date – April 23, 2014

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

SEC Filling

Summary:

Steel Partners Holdings L.P., a Delaware limited