Steel Partners Holdings L.P. (SPH) is a global diversified holding Company. The Company is engaged in multiple businesses, including diversified industrial products, energy, defense, supply chain management and logistics, banking, food products and services, oilfield services, sports, training, education and the entertainment, and lifestyle industries. The Company operates business through four segments, which include diversified industrial, energy, financial services, and corporate and other. SPLP's energy segment consists of its consolidated subsidiaries Steel Excel, which provides drilling and production services to the oil and gas industry. The Company�s financial services segment consists of its consolidated and wholly-owned subsidiary, WebFinancial Holding Corporation. The diversified industrial segment consists of Handy & Harman Ltd. The corporate and other segment consists of several consolidated subsidiaries, as well as various investments, and cash and cash equivalents.