SEC Comment Letter for Cohen & Co Inc. (COHN) (CIK 0001270436) (COHN) — May 19, 2009

Cohen & Co Inc. (COHN) (CIK 0001270436)
Date: May 19, 2009 · CIK: 0001270436 · Accession: 0000000000-09-026626

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-32026

Date

May 19, 2009

Author

Not clearly detected

Form

UPLOAD

Company

Cohen & Co Inc. (COHN) (CIK 0001270436)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 4561 May 19, 2009 Mr. James J. McEntee, III Chief Executive Officer and President Alesco Financial, Inc. Cira Centre 2929 Arch Street 17 th Floor Philadelphia, PA 19104

Re: Alesco Financial, Inc. Form 10-K for the year ended December 31, 2008 Filed 03/05/09 File No. 001-32026

Dear Mr. McEntee: We have completed our review of your Fo rm 10-K and do not, at this time, have any further comments.

S i n c e r e l y , Linda van Doorn Senior Assistant Chief Accountant

Show Raw Text

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

   Mail Stop 4561
         May 19, 2009
Mr. James J. McEntee, III Chief Executive Officer and President   Alesco Financial, Inc. Cira Centre 2929 Arch Street  17
th Floor
Philadelphia, PA  19104

Re: Alesco Financial, Inc.
  Form 10-K for the year ended December 31, 2008
  Filed 03/05/09   File No. 001-32026

Dear Mr. McEntee:
We have completed our review of your Fo rm 10-K and do not, at this time, have
any further comments.

       S i n c e r e l y ,
   Linda van Doorn Senior Assistant Chief Accountant

SecProbe.io