OllyHandles is a plugin for OllyDBG 2, it will show the handles opened by the debuggee. This feature exists in Immunity Debugger but was not available in Olly, that is why I wrote that plugin.

It is easy to use OllyHandles, just put the file "OllyHandles.dll" into the root directory of OllyDBG 2. Launch an executable with Olly and then select "Plugins > OllyHandles" from the menu.