A good article for looking at handles is this: http://blogs.technet.com/b/yongrhee/archive/2011/12/19/how-to-troubleshoot-a-handle-leak.aspx. Just apply it to the. W3wp.exe process assuming that is the one with the most handles. Depending on plugins and workflows running, the CRM async service may be the process that has a high amount of open handles. Without seeing more detail and depending on load and the number of users this may not necessarily be a problem, but simply what the server needs to have open to process all the requests at that time. The article goes into more depth as memory dumps can be captured if needed, but I would start with the tools like Process Explorer first and use the .blg you captured to see which process or processes have the most handles.
Chad Rexin
Chad Rexin