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UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington , D.C. 20549 FORM 10 - K ( Mark One ) ANNUAL REPORT PURSUANT TO SECTION 13 OR 15 ( d ) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31 , 2020 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 ( d ) OF THE SECURITIES EXCHANGE ACT OF 1934 Commission File Number : 001-35493 Sp STEEL PARTNERS STEEL PARTNERS HOLDINGS L.P. ( Exact name of registrant as specified in its charter ) Delaware ( State of incorporation ) New York , New York 590 Madison Avenue , 32nd Floor ( Address of principal executive offices ) 13-3727655 ( I.R.S. Employer Identification No. ) 10022 ( Zip Code ) Registrant's telephone number , including area code : ( 212 ) 520-2300 Securities registered pursuant to Section 12 ( b ) of the Act : Title of Each Class Common units , no par value 6.0 % Series A Preferred Units Trading Symbols SPLP SPLP - PRA Name of Each Exchange on which Registered New York Stock Exchange New York Stock Exchange ☑ Securities registered pursuant to Section 12 ( g ) of the Act : Common Units , no par value Indicate by check mark if the registrant is a well - known seasoned issuer , as defined in Rule 405 of the Securities Act . Yes¨ No No ☑ Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15 ( d ) of the Act . Yes Indicate by check mark whether the registrant : ( 1 ) has filed all reports required to be filed by Section 13 or 15 ( d ) of the Securities Exchange Act of 1934 during the preceding 12 months ( or for such shorter period that the registrant was required to file such reports ) , and ( 2 ) has been subject to such filing requirements for the past 90 days . Yes ☑ No¨