UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 13F
FORM 13F COVER PAGE
Report for the Calendar Year or Quarter Ended: March 31, 2013
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Check Here if Amendment / /; Amendment Number:
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This Amendment (Check only one.): / / is a restatement.
/ / adds new holdings entries.
Institutional Investment Manager Filing this Report:
Name: Value Holdings, L.P.
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Address: 366 Broadway
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5th Fl.
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New York, NY 10013
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Form 13F File Number: 28-
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The institutional investment manager filing this report and the person by
whom it is signed hereby represent that the person signing the report is
authorized to submit it, that all information contained herein is true,
correct and complete, and that it is understood that all required items,
statements, schedules, lists, and tables, are considered integral parts of
this form.
Person Signing this Report on Behalf of Reporting Manager:
Name: Timothy Curro
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Title: Managing Member of G.P.
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Phone: 631 728-1078
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Signature, Place, and Date of Signing:
/s/ Timothy Curro New York, NY 5/13/13
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[Signature] [City, State] [Date]
Report Type (Check only one.):
/X/ 13F HOLDINGS REPORT. (Check here if all holdings of this reporting
manager are reported in this report.)
/ / 13F NOTICE. (Check here if no holdings reported are in this report,
and all holdings are reported by other reporting manager(s).)
/ / 13F COMBINATION REPORT. (Check here if a portion of the holdings for this
reporting manager are reported in this report and a portion are reported by
other reporting manager(s).)
List of Other Managers Reporting for this Manager: NONE
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SEC13F.LNS VALUE HOLDINGS, L.P.
FORM 13F SUMMARY PAGE
AS OF DATE: 3/31/13
RUN DATE: 3/31/13
Report Summary:
Number of Other Included Managers: 0
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Form 13F Information Table Entry Total: 22
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Form 13F Information Table Value Total: $111,730
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(thousands)
List of Other Included Managers:
Provide a numbered list of the name(s) and Form 13F file number(s) of all
institutional investment managers with respect to which this report is filed,
other than the manager filing this report.
NONE
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FORM 13F INFORMATION TABLE
<Table>
<Caption>
COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8
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TITLE OF VALUE SHRS OR SH/ PUT/ INVESTMENT OTHER VOTING
NAME OF ISSUER CLASS CUSIP (x$1000) PRN AMT PRN CALL DISCRETION MANAGERS SOLE
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APPLIED INDUSTRIAL TECH INC COM 03820C105 4,346 96,570 SOLE 0 96,570
CIMAREX ENERGY COM 171798101 4,096 54,300 SOLE 0 54,300
COHERENT INC COM 192479103 5,485 96,673 SOLE 0 96,673
CSG SYS INTL INC COM 126349109 5,306 250,390 SOLE 0 250,390
CUBIC CORP COM 229669106 3,531 82,651 SOLE 0 82,651
EMCOR GROUP INC COM 29084Q100 6,575 155,100 SOLE 0 155,100
GARDNER DENVER INC COM 365558105 3,778 50,300 SOLE 0 50,300
GLOBAL PAYMENTS INC COM 37940X102 11,478 231,126 SOLE 0 231,126
INSPERITY INC COM 45778Q107 3,721 131,146 SOLE 0 131,146
KAYDON CORP COM 486587108 3,791 148,191 SOLE 0 148,191
LITTELFUSE INC COM 537008104 1,391 20,500 SOLE 0 20,500
MKS INSTRUMENTS INC COM 55306N104 6,339 233,050 SOLE 0 233,050
MSC INDUSTRIAL DIRECT CO-A COM 553530106 6,545 76,296 SOLE 0 76,296
RBC BEARINGS COM 75524B104 1,461 28,900 SOLE 0 28,900
ROLLINS INC COM 775711104 6,388 260,212 SOLE 0 260,212
ROSETTA RESOURCES INC COM 777779307 1,432 30,100 SOLE 0 30,100
THOR INDUSTRIES COM 885160101 4,528 123,080 SOLE 0 123,080
TOTAL SYSTEM SERVICES INC COM 891906109 8,715 351,706 SOLE 0 351,706
TETRA TECH INC COM 88162G103 3,604 118,200 SOLE 0 118,200
WD-40 COMPANY COM 929236107 2,021 36,893 SOLE 0 36,893
WABTEC CORP COM 929740108 13,535 132,550 SOLE 0 132,550
ZEBRA TECHNOLOGIES CORP-CL A COM 989207105 3,666 77,786 SOLE 0 77,786
</Table>