| Writer's Direct Number | Writer's E-mail Address |
| 212.756.2208 | david.rosewater@srz.com |
March 8, 2013
VIA EDGAR & ELECTRONIC MAIL
Daniel F. Duchovny Special Counsel Office of Mergers and Acquisitions Securities and Exchange Commission Washington, D.C. 20549 |
| Re: | ModusLink Global Solutions, Inc. ("ModusLink") Preliminary Proxy Statement on Schedule 14A filed by Clinton Spotlight Master Fund, L.P., Clinton Magnolia Master Fund, Ltd., Clinton Group, Inc., George E. Hall, Gregory P. Taxin and Seth E. Gardner Filed January 9, 2013 File No. 001-35319 | |
Dear Mr. Duchovny:
I am writing on behalf of Clinton Spotlight Master Fund, L.P. and its affiliates ("Clinton") with respect to the Preliminary Proxy Statement on Schedule 14A filed by Clinton on January 9, 2013 (the "Proxy"). As a result of the February 11, 2013 agreement between ModusLink and Steel Partners Holdings L.P., an affiliate of Handy & Harman, Ltd., to settle the proxy contest pertaining to the election of directors to ModusLink's board of directors, as disclosed by ModusLink in its filing on Form 8-K dated February 13, 2013, Clinton has abandoned its notice of nomination of all of its director candidates to the ModusLink board of directors and is no longer pursuing a proxy solicitation pursuant to the Proxy. In the event that you have any further questions, please contact me at (212) 756-2208.
| Very truly yours, | |
/s/ David Rosewater | |
| David Rosewater |