0000921895-07-003012 Sample Contracts

JOINT FILING AGREEMENT
Joint Filing Agreement • December 31st, 2007 • Steel Partners Ii Lp • Metalworkg machinery & equipment

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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