EXHIBIT 16.1
September 13, 2013
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: Steel Partners Holdings LP
File No. 0-5465
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Steel Partners Holdings LP., dated September 13, 2013, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ GRANT THORNTON LLP