SEC Company Response from Cohen & Co Inc. (COHN) (CIK 0001270436) (COHN) — Jan 19, 2012
Cohen & Co Inc. (COHN) (CIK 0001270436)
Date: Jan. 19, 2012 · CIK: 0001270436 · Accession: 0001193125-12-016605
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-32026
Letter
Correspondence
Institutional Financial Markets, Inc.
2929 Arch Street, 17th Floor
Philadelphia, PA 19104
January 19, 2012
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Ms. Suzanne Hayes
Re:
Institutional Financial Markets, Inc.
Form 10-K for Fiscal Year Ended December 31, 2010
Filed March 4,
Form 10-Q for Fiscal Quarter Ended September 30, 2011
Filed November 9, 2011
File No. 001-32026
Ladies and Gentlemen:
Institutional Financial Markets, Inc. (the “Company”) is continuing to review the comments contained in your January 6, 2012 letter with respect to the above-captioned filings, which requested a response from the Company within ten business days. We respectfully request an extension of time in which to respond to those comments.
The Company continues to evaluate the Staff’s comments. In addition, as with the referenced Form 10-K, the Company intends to file its Form 10-K with respect to the year ended December 31, 2011 in early March of this year, and our finance team has been focused on preparing such Form 10-K.
For the foregoing reasons, we request that the date by which a response is to be submitted be extended by one week to Friday, January 27, 2012. If further information or clarification with respect to this request is desired, please contact the undersigned at (215) 701-9654.
Sincerely,
/s/ Joseph W. Pooler, Jr.
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CORRESP 1 filename1.htm Correspondence Institutional Financial Markets, Inc. 2929 Arch Street, 17th Floor Philadelphia, PA 19104 January 19, 2012 VIA EDGAR United States Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attention: Ms. Suzanne Hayes Re: Institutional Financial Markets, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 4, 2011 Form 10-Q for Fiscal Quarter Ended September 30, 2011 Filed November 9, 2011 File No. 001-32026 Ladies and Gentlemen: Institutional Financial Markets, Inc. (the “Company”) is continuing to review the comments contained in your January 6, 2012 letter with respect to the above-captioned filings, which requested a response from the Company within ten business days. We respectfully request an extension of time in which to respond to those comments. The Company continues to evaluate the Staff’s comments. In addition, as with the referenced Form 10-K, the Company intends to file its Form 10-K with respect to the year ended December 31, 2011 in early March of this year, and our finance team has been focused on preparing such Form 10-K. For the foregoing reasons, we request that the date by which a response is to be submitted be extended by one week to Friday, January 27, 2012. If further information or clarification with respect to this request is desired, please contact the undersigned at (215) 701-9654. Sincerely, /s/ Joseph W. Pooler, Jr. Executive Vice President, Chief Financial Officer and Treasurer cc: Darrick M. Mix, Esq.