| O L S H A N | PARK AVENUE TOWER ● 65 EAST 55TH STREET ● NEW YORK, NEW YORK 10022 TELEPHONE: 212.451.2300 ● FACSIMILE: 212.451.2222 |
EMAIL: mneidell@OLSHANLAW.COM
DIRECT DIAL: 212-451-2230
December 28, 2012
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Registrant: ModusLink Global Solutions, Inc.
Filer: Handy & Harman Ltd.
Filing: Preliminary Proxy Statement on Schedule 14A
Accession No.: 0000921895-12-002374
Filing Date: December 27, 2012
Dear Sir or Madam:
On December 27, 2012, Handy & Harman Ltd. transmitted the above captioned preliminary proxy statement with respect to the annual meeting of stockholders of ModusLink Global Solutions, Inc. (the “Proxy Statement”) via the Securities and Exchange Commission’s EDGAR system for filing pursuant to Rule 14a-6(a) promulgated under the Securities Exchange Act of 1934, as amended.
Please direct any questions or comments that you may have concerning the Proxy Statement by telephone to Steve Wolosky at 212-451-2333 or the undersigned at 212-451-2230 or by facsimile to 212-451-2222.
| Very truly yours, |
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| /s/ Michael R. Neidell |
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| Michael R. Neidell |
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