content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001443099</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001452857</issuerCik>
        <issuerName>STEEL PARTNERS HOLDINGS L.P.</issuerName>
        <secFileNumber>001-35493</secFileNumber>
        <issuerAddress>
          <com:street1>590 MADISON AVENUE, 32ND FLOOR</com:street1>
          <com:city>NEW YORK</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10022</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>212-520-2300</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>EMH Howard LLC</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Affiliate of Officer, Director and 10% Stockholder</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Mutual Securities</name>
          <address>
            <com:street1>807A Camarillo Springs</com:street1>
            <com:city>Camarillo</com:city>
            <com:stateOrCountry>CA</com:stateOrCountry>
            <com:zipCode>93012</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>25500</noOfUnitsSold>
        <aggregateMarketValue>615060.00</aggregateMarketValue>
        <noOfUnitsOutstanding>6341247</noOfUnitsOutstanding>
        <approxSaleDate>05/14/2025</approxSaleDate>
        <securitiesExchangeName>OTC</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
        <acquiredDate>10/12/2017</acquiredDate>
        <natureOfAcquisitionTransaction>Acquired from Issuer in connection with Issuer acquisitions of affiliated entities, exchange agreement with affiliated entity and quarterly in-kind distribution to unitholders</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>87649</amountOfSecuritiesAcquired>
        <paymentDate>10/12/2017</paymentDate>
        <natureOfPayment>Acquired from Issuer in connection with Issuer acquisitions of affiliated entities, exchange agreement with affiliated entity and quarterly in-kind distribution to unitholders</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <remarks>The Aggregate Market Value is as of the close of business on 05/13/2025. The number of securities outstanding is as of 12/31/2024. The seller acquired the securities sold over the period from 10/12/2017 through 06/15/2020.</remarks>
      <noticeSignature>
        <noticeDate>05/14/2025</noticeDate>
        <signature>EMH Howard, LLC, By: Jack L. Howard, Managing Member</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
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text: 144
  0001443099
  XXXXXXXX
  LIVE
  0001452857
  STEEL PARTNERS HOLDINGS L.P.
  001-35493
  590 MADISON AVENUE, 32ND FLOOR
  NEW YORK
  NY
  10022
  212-520-2300
  EMH Howard LLC
  Affiliate of Officer, Director and 10% Stockholder
  Series A Preferred Units
  Mutual Securities
  807A Camarillo Springs
  Camarillo
  CA
  93012
  25500
  615060.00
  6341247
  05/14/2025
  OTC
  Series A Preferred Units
  10/12/2017
  Acquired from Issuer in connection with Issuer acquisitions of affiliated entities, exchange agreement with affiliated entity and quarterly in-kind distribution to unitholders
  Issuer
  N
  87649
  10/12/2017
  Acquired from Issuer in connection with Issuer acquisitions of affiliated entities, exchange agreement with affiliated entity and quarterly in-kind distribution to unitholders
  Y
  The Aggregate Market Value is as of the close of business on 05/13/2025. The number of securities outstanding is as of 12/31/2024. The seller acquired the securities sold over the period from 10/12/2017 through 06/15/2020.
  05/14/2025
  EMH Howard, LLC, By: Jack L. Howard, Managing Member