SEC Comment Letter for Cohen & Co (COHN) — May 28, 2026
Cohen & Co Inc.
Date: May 28, 2026 · CIK: 0001270436 · Accession: 0000000000-26-005438
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295997
Letter
Re: Cohen & Company Inc. Registration Statement on Form S-3 Filed May 18, 2026 File No. 333-295997 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.
May 28, 2026
Lester R. Brafman Chief Executive Officer Cohen & Company Inc. Cira Centre 2929 Arch Street, Suite 1703 Philadelphia, PA 19104
Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Darrick M. Mix, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 28, 2026 Lester R. Brafman Chief Executive Officer Cohen & Company Inc. Cira Centre 2929 Arch Street, Suite 1703 Philadelphia, PA 19104 Re: Cohen & Company Inc. Registration Statement on Form S-3 Filed May 18, 2026 File No. 333-295997 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. </TEXT> </DOCUMENT>