SEC Comment Letter 0000000000-23-013878 to Cohen & Co Inc. (COHN) (CIK 0001270436) (COHN)
Cohen & Co Inc. (COHN) (CIK 0001270436)
Date: Dec. 20, 2023 · CIK: 0001270436 · Accession: 0000000000-23-013878
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File numbers found in text: 001-32026
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United States securities and exchange commission logo
December 20, 2023
Lester Brafman
Chief Executive Officer
Cohen & Company Inc.
Cira Centre
2929 Arch Street, Suite 1703
Philadelphia, Pennsylvania
Re:Cohen & Company Inc.
Definitive Proxy Statement on Schedule 14A
Filed April 21, 2023
File No. 001-32026
Dear Lester Brafman:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Disclosure Review Program