<SEC-DOCUMENT>0001437749-15-001036-index.html : 20150122
<SEC-HEADER>0001437749-15-001036.hdr.sgml : 20150122
<ACCEPTANCE-DATETIME>20150122171930
ACCESSION NUMBER:		0001437749-15-001036
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20150122
DATE AS OF CHANGE:		20150122
GROUP MEMBERS:		COSINE COMMUNICATIONS, INC
GROUP MEMBERS:		SPH GROUP HOLDINGS LLC
GROUP MEMBERS:		SPH GROUP LLC
GROUP MEMBERS:		STEEL PARTNERS HOLDINGS GP INC

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATHANS FAMOUS INC
		CENTRAL INDEX KEY:			0000069733
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				113166443
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0329

	FILING VALUES:
		FORM TYPE:		SC 13D/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-49205
		FILM NUMBER:		15542724

	BUSINESS ADDRESS:	
		STREET 1:		1400 OLD COUNTRY RD
		STREET 2:		STE 400
		CITY:			WESTBURY
		STATE:			NY
		ZIP:			11590
		BUSINESS PHONE:		5163388500

	MAIL ADDRESS:	
		STREET 1:		1400 OLD COUNTRY RD
		STREET 2:		STE 400
		CITY:			WESTBURY
		STATE:			NY
		ZIP:			11590

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STEEL PARTNERS HOLDINGS L.P.
		CENTRAL INDEX KEY:			0001452857
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS PRIMARY METAL PRODUCTS [3390]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		SC 13D/A

	BUSINESS ADDRESS:	
		STREET 1:		590 MADISON AVENUE, 32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		212-520-2300

	MAIL ADDRESS:	
		STREET 1:		590 MADISON AVENUE, 32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WEBFINANCIAL L.P.
		DATE OF NAME CHANGE:	20081229
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D/A
<SEQUENCE>1
<FILENAME>splp20150122_sc13da.htm
<DESCRIPTION>SCHEDULE 13D/A
<TEXT>
Document 1 - file: splp20150122_sc13da.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
Document 2 - file: ex99-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>ex99-2.htm
<DESCRIPTION>EXHIBIT 99.2
<TEXT>
Document 3 - file: ex99-2.htm

</DOCUMENT>
</SEC-DOCUMENT>