JOINT FILING AGREEMENT
Exhibit
99.1
In
accordance with Rule 13d-1(k)(1)(iii) under the Securities Exchange
Act of 1934,
as amended, the persons named below agree to the joint filing on
behalf of each
of them of a Statement on Schedule 13D dated December 28, 2007 (including
amendments thereto) with respect to the Common Stock of P&F Industries,
Inc. This Joint Filing Agreement shall be filed as an Exhibit to such
Statement.
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Dated:
December 28, 2007
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STEEL PARTNERS II, L.P. | ||
| By: |
Steel
Partners II GP LLC
General
Partner
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By:
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/s/ Xxxxxx Xxxxxxx | ||
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Xxxxxx
Xxxxxxx
as
Attorney-In-Fact for Xxxxxx X. Xxxxxxxxxxxx,
Managing
Member
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STEEL
PARTNERS II GP LLC
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By:
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/s/ Xxxxxx Xxxxxxx | ||
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Xxxxxx
Xxxxxxx
as
Attorney-In-Fact for Xxxxxx X. Xxxxxxxxxxxx,
Managing
Member
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STEEL
PARTNERS II MASTER FUND L.P.
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| By: |
Steel
Partners II GP LLC
General
Partner
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By:
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/s/ Xxxxxx Xxxxxxx | ||
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Xxxxxx
Xxxxxxx
as
Attorney-In-Fact for Xxxxxx X. Xxxxxxxxxxxx,
Managing
Member
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STEEL
PARTNERS LLC
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By:
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/s/ Xxxxxx Xxxxxxx | ||
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Xxxxxx
Xxxxxxx
as
Attorney-In-Fact for Xxxxxx X. Xxxxxxxxxxxx,
Manager
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| /s/ Xxxxxx Xxxxxxx | |||
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XXXXXX
XXXXXXX
as
Attorney-In-Fact for Xxxxxx X. Xxxxxxxxxxxx
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