SEC Company Response from Cohen & Co (COHN) — May 29, 2026
Cohen & Co Inc.
Date: May 29, 2026 · CIK: 0001270436 · Accession: 0001104659-26-068214
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295997
Letter
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 May 18, 2026 File No. 333-295997
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 4:00 p.m. Eastern Daylight Time on Tuesday, June 2, 2026, 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 1 filename1.htm COHEN & COMPANY INC. Cira Centre 2929 Arch Street, Suite 1703 Philadelphia, Pennsylvania 19103 May 29, 2026 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 May 18, 2026 File No. 333-295997 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 4:00 p.m. Eastern Daylight Time on Tuesday, June 2, 2026, 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)