content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
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      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001144269</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>HOWARD JACK L</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
          <relationshipToIssuer>Director</relationshipToIssuer>
          <relationshipToIssuer>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>64221</noOfUnitsSold>
        <aggregateMarketValue>1484147.31</aggregateMarketValue>
        <noOfUnitsOutstanding>6422128</noOfUnitsOutstanding>
        <approxSaleDate>09/26/2023</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
        <acquiredDate>06/24/2016</acquiredDate>
        <natureOfAcquisitionTransaction>Acquired from Issuer in connection with Issuer acquisitions of affiliated entities</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>156003</amountOfSecuritiesAcquired>
        <paymentDate>06/24/2016</paymentDate>
        <natureOfPayment>Acquired from Issuer in connection with Issuer acquisitions of affiliated entities</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jack L. Howard</name>
          <address>
            <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
            <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10022</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
        <saleDate>06/27/2023</saleDate>
        <amountOfSecuritiesSold>2319</amountOfSecuritiesSold>
        <grossProceeds>53337.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jack L. Howard</name>
          <address>
            <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
            <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10022</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
        <saleDate>06/28/2023</saleDate>
        <amountOfSecuritiesSold>320</amountOfSecuritiesSold>
        <grossProceeds>7360.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jack L. Howard</name>
          <address>
            <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
            <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10022</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
        <saleDate>09/07/2023</saleDate>
        <amountOfSecuritiesSold>200</amountOfSecuritiesSold>
        <grossProceeds>4614.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jack L. Howard</name>
          <address>
            <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
            <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10022</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
        <saleDate>09/08/2023</saleDate>
        <amountOfSecuritiesSold>2464</amountOfSecuritiesSold>
        <grossProceeds>56745.92</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jack L. Howard</name>
          <address>
            <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
            <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10022</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
        <saleDate>09/11/2023</saleDate>
        <amountOfSecuritiesSold>4412</amountOfSecuritiesSold>
        <grossProceeds>101476.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jack L. Howard</name>
          <address>
            <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
            <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10022</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
        <saleDate>09/13/2023</saleDate>
        <amountOfSecuritiesSold>4582</amountOfSecuritiesSold>
        <grossProceeds>105111.08</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jack L. Howard</name>
          <address>
            <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
            <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10022</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
        <saleDate>09/14/2023</saleDate>
        <amountOfSecuritiesSold>3</amountOfSecuritiesSold>
        <grossProceeds>69.15</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jack L. Howard</name>
          <address>
            <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
            <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10022</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
        <saleDate>09/15/2023</saleDate>
        <amountOfSecuritiesSold>3188</amountOfSecuritiesSold>
        <grossProceeds>73515.28</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jack L. Howard</name>
          <address>
            <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
            <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10022</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
        <saleDate>09/18/2023</saleDate>
        <amountOfSecuritiesSold>3708</amountOfSecuritiesSold>
        <grossProceeds>85321.08</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jack L. Howard</name>
          <address>
            <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
            <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10022</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
        <saleDate>09/19/2023</saleDate>
        <amountOfSecuritiesSold>2223</amountOfSecuritiesSold>
        <grossProceeds>51129.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jack L. Howard</name>
          <address>
            <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
            <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10022</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
        <saleDate>09/20/2023</saleDate>
        <amountOfSecuritiesSold>108</amountOfSecuritiesSold>
        <grossProceeds>2484.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jack L. Howard</name>
          <address>
            <com:street1>C/O Steel Partners Holdings L.P.</com:street1>
            <com:street2>590 Madison Avenue, 32nd Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10022</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Series A Preferred Units</securitiesClassTitle>
        <saleDate>09/22/2023</saleDate>
        <amountOfSecuritiesSold>161</amountOfSecuritiesSold>
        <grossProceeds>3703.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <remarks>The Aggregate Market Value is as of the close of business on 09/25/2023. The number of securities outstanding is as of 06/30/2023. The approximate date of sale is 09/26/2023 through 12/25/2023. The seller acquired the securities to be sold over the period from 04/10/2013 through 06/24/2016.</remarks>
      <noticeSignature>
        <noticeDate>09/26/2023</noticeDate>
        <signature>/s/ Maria Reda, attorney-in-fact for Jack L. Howard</signature>
      </noticeSignature>
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metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 11546}]
text: 144
  0001144269
  XXXXXXXX
  LIVE
  0001452857
  STEEL PARTNERS HOLDINGS L.P.
  001-35493
  590 MADISON AVENUE, 32ND FLOOR
  NEW YORK
  NY
  10022
  212-520-2300
  HOWARD JACK L
  Officer
  Director
  10% Stockholder
  Series A Preferred Units
  Mutual Securities
  807A Camarillo Springs
  Camarillo
  CA
  93012
  64221
  1484147.31
  6422128
  09/26/2023
  NYSE
  Series A Preferred Units
  06/24/2016
  Acquired from Issuer in connection with Issuer acquisitions of affiliated entities
  Issuer
  N
  156003
  06/24/2016
  Acquired from Issuer in connection with Issuer acquisitions of affiliated entities
  N
  Jack L. Howard
  C/O Steel Partners Holdings L.P.
  590 Madison Avenue, 32nd Floor
  New York
  NY
  10022
  Series A Preferred Units
  06/27/2023
  2319
  53337.00
  Jack L. Howard
  C/O Steel Partners Holdings L.P.
  590 Madison Avenue, 32nd Floor
  New York
  NY
  10022
  Series A Preferred Units
  06/28/2023
  320
  7360.00
  Jack L. Howard
  C/O Steel Partners Holdings L.P.
  590 Madison Avenue, 32nd Floor
  New York
  NY
  10022
  Series A Preferred Units
  09/07/2023
  200
  4614.00
  Jack L. Howard
  C/O Steel Partners Holdings L.P.
  590 Madison Avenue, 32nd Floor
  New York
  NY
  10022
  Series A Preferred Units
  09/08/2023
  2464
  56745.92
  Jack L. Howard
  C/O Steel Partners Holdings L.P.
  590 Madison Avenue, 32nd Floor
  New York
  NY
  10022
  Series A Preferred Units
  09/11/2023
  4412
  101476.00
  Jack L. Howard
  C/O Steel Partners Holdings L.P.
  590 Madison Avenue, 32nd Floor
  New York
  NY
  10022
  Series A Preferred Units
  09/13/2023
  4582
  105111.08
  Jack L. Howard
  C/O Steel Partners Holdings L.P.
  590 Madison Avenue, 32nd Floor
  New York
  NY
  10022
  Series A Preferred Units
  09/14/2023
  3
  69.15
  Jack L. Howard
  C/O Steel Partners Holdings L.P.
  590 Madison Avenue, 32nd Floor
  New York
  NY
  10022
  Series A Preferred Units
  09/15/2023
  3188
  73515.28
  Jack L. Howard
  C/O Steel Partners Holdings L.P.
  590 Madison Avenue, 32nd Floor
  New York
  NY
  10022
  Series A Preferred Units
  09/18/2023
  3708
  85321.08
  Jack L. Howard
  C/O Steel Partners Holdings L.P.
  590 Madison Avenue, 32nd Floor
  New York
  NY
  10022
  Series A Preferred Units
  09/19/2023
  2223
  51129.00
  Jack L. Howard
  C/O Steel Partners Holdings L.P.
  590 Madison Avenue, 32nd Floor
  New York
  NY
  10022
  Series A Preferred Units
  09/20/2023
  108
  2484.00
  Jack L. Howard
  C/O Steel Partners Holdings L.P.
  590 Madison Avenue, 32nd Floor
  New York
  NY
  10022
  Series A Preferred Units
  09/22/2023
  161
  3703.00
  The Aggregate Market Value is as of the close of business on 09/25/2023. The number of securities outstanding is as of 06/30/2023. The approximate date of sale is 09/26/2023 through 12/25/2023. The seller acquired the securities to be sold over the period from 04/10/2013 through 06/24/2016.
  09/26/2023
  /s/ Maria Reda, attorney-in-fact for Jack L. Howard