SEC Comment Letter 0000000000-23-012128 to Cohen & Co Inc. (COHN) (CIK 0001270436) (COHN)
Cohen & Co Inc. (COHN) (CIK 0001270436)
Date: Nov. 6, 2023 · CIK: 0001270436 · Accession: 0000000000-23-012128
AI Filing Summary & Sentiment
File numbers found in text: 333-275186
Letter
United States securities and exchange commission logo November 6, 2023 Lester R. Brafman Chief Executive Officer Cohen & Company Inc. 2929 Arch Street, Suite 1703 Philadelphia, PA 19104-2870 Re:Cohen & Company Inc. Registration Statement on Form S-3 Filed October 26, 2023 File No. 333-275186 Dear Lester R. Brafman: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Madeleine Joy Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Darrick M. Mix, Esq.
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United States securities and exchange commission logo
November 6, 2023
Lester R. Brafman
Chief Executive Officer
Cohen & Company Inc.
2929 Arch Street, Suite 1703
Philadelphia, PA 19104-2870
Re:Cohen & Company Inc.
Registration Statement on Form S-3
Filed October 26, 2023
File No. 333-275186
Dear Lester R. Brafman:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Madeleine Joy Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Darrick M. Mix, Esq.