SEC Company Response from Cohen & Co Inc. (COHN) (CIK 0001270436) (COHN) — May 2, 2024

Cohen & Co Inc. (COHN) (CIK 0001270436)
Date: May 2, 2024 · CIK: 0001270436 · Accession: 0001104659-24-056465

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File numbers found in text: 333-275186

Date

October 26, 2023

Author

Joseph W. Pooler, Jr.

Form

CORRESP

Company

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

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Madeleine Joy Mateo Re: Cohen & Company Inc. Registration Statement on Form S-3 Filed on October 26, 2023 File No. 333-275186

Dear Ms. Mateo:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cohen & Company Inc., a Maryland corporation (the “Company”), hereby respectfully requests that the effectiveness of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) be accelerated so that it will become effective at 5:00 p.m. Eastern Daylight Time on Monday, May 6, 2024, or as soon thereafter as practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Duane Morris LLP, by calling Barry Steinman at (215) 979-1910.

Very truly yours,
Cohen & Company Inc.

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CORRESP
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COHEN & COMPANY INC.

Cira Centre

2929 Arch Street, Suite 1703

Philadelphia, Pennsylvania

May 2,
2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

  Attention:
  Madeleine Joy Mateo

  Re:
  Cohen & Company Inc.

  Registration Statement on Form S-3

  Filed on October 26, 2023

  File No. 333-275186

Dear Ms. Mateo:

Pursuant to Rule 461 under the Securities Act of 1933,
as amended, Cohen & Company Inc., a Maryland corporation (the “Company”), hereby respectfully requests that the effectiveness
of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) be accelerated so that it will
become effective at 5:00 p.m. Eastern Daylight Time on Monday, May 6, 2024, or as soon thereafter as practicable.

Once the Registration Statement has been declared effective, please
orally confirm that event with our counsel, Duane Morris LLP, by calling Barry Steinman at (215) 979-1910.

    Very truly yours,

    Cohen & Company Inc.

    By:
    /s/
    Joseph W. Pooler, Jr.

    Name:
    Joseph W. Pooler, Jr.

    Title:
    Executive Vice President, Chief Financial Officer
    and Treasurer

 Cc: Barry Steinman (Duane Morris LLP)

    Darrick Mix (Duane Morris LLP)

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