Score steak by making shallow cuts at 1 inch intervals diagonally across the steak in a diamond pattern. Repeat on the other side. With a meat mallet, pound the steak into a 12x8 rectangle, working from the center to the edges. Sprinkle with salt and pepper. Arrange bacon lengthwise on the steak.
Spread spinach over bacon. Sprinkle with parmesan cheese. Roll up from short side. Secure with wooden toothpicks at 1 inch intervals, starting 1/2 inch from the end. Cut between the picks into slices.
Place cut side down on an unheated broiler rack of a broiler pan. Broil for 6 minutes on each side. Remove picks and serve.
These are great to freeze before cooking and keep on hand.