EXHIBIT 31.2
CHIEF FINANCIAL OFFICER CERTIFICATION
I, James F. McCabe, Jr., certify that:
1. | I have reviewed this Annual Report on Form 10-K/A for the year ended December 31, 2015 of Steel Partners Holdings L.P.; and |
2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report. |
Date: | ||||
March 23, 2016 | /s/ James F. McCabe, Jr. | |||
James F. McCabe, Jr. Chief Financial Officer of Steel Partners Holdings GP Inc. |