SEC Company Response from Cohen & Co Inc. (COHN) (CIK 0001270436) (COHN) — Jan 17, 2014
Cohen & Co Inc. (COHN) (CIK 0001270436)
Date: Jan. 17, 2014 · CIK: 0001270436 · Accession: 0001193125-14-014539
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-191887
Referenced dates: January 7, 2014
Letter
VIA EDGAR United States Securities and Exchange Commission Attention: Ms. Suzanne Hayes Re: Institutional Financial Markets, Inc. Amendment No. 1 to Registration Statement on Form S-3 Filed December 11, 2013 File No. 333-191887
Dear Ms. Hayes:
On behalf of Institutional Financial Markets, Inc. (the “Company”), this letter responds to the comment of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in the Staff’s letter, dated January 7, 2014, regarding the above-referenced Amendment No. 1 to Registration Statement on Form S-3, which was filed by the Company with the Commission on December 11, 2013. To assist your review of our response to the comment set forth in the Staff’s letter, we have set forth below in full the comment contained in the letter, together with our response. Concurrent with the filing of this letter, the Company is filing Amendment No. 2 to the Registration Statement on Form S-3 (File No. 333-191887) via EDGAR. Capitalized terms used, but not defined, herein have the meanings assigned to such terms in the Registration Statement.
Exhibit 5.1
1. Please have counsel revise to opine that the Rights are and will be binding obligations of the Company.
Company Response:
Counsel to the Company has revised the opinion to opine that the Rights are and will be binding obligations of the Company.
* * *
If you have any questions regarding the foregoing, please feel free to contact me at (215) 701-9555.
January 17, 2014
Page
Sincerely,
By:
Show Raw Text
CORRESP 1 filename1.htm CORRESP INSTITUTIONAL FINANCIAL MARKETS, INC. 2929 Arch Street, 17th Floor Philadelphia, PA 19104 VIA EDGAR January 17, 2014 United States Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attention: Ms. Suzanne Hayes Re: Institutional Financial Markets, Inc. Amendment No. 1 to Registration Statement on Form S-3 Filed December 11, 2013 File No. 333-191887 Dear Ms. Hayes: On behalf of Institutional Financial Markets, Inc. (the “Company”), this letter responds to the comment of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in the Staff’s letter, dated January 7, 2014, regarding the above-referenced Amendment No. 1 to Registration Statement on Form S-3, which was filed by the Company with the Commission on December 11, 2013. To assist your review of our response to the comment set forth in the Staff’s letter, we have set forth below in full the comment contained in the letter, together with our response. Concurrent with the filing of this letter, the Company is filing Amendment No. 2 to the Registration Statement on Form S-3 (File No. 333-191887) via EDGAR. Capitalized terms used, but not defined, herein have the meanings assigned to such terms in the Registration Statement. Exhibit 5.1 1. Please have counsel revise to opine that the Rights are and will be binding obligations of the Company. Company Response: Counsel to the Company has revised the opinion to opine that the Rights are and will be binding obligations of the Company. * * * If you have any questions regarding the foregoing, please feel free to contact me at (215) 701-9555. January 17, 2014 Page 2 Sincerely, By: /s/ Joseph W. Pooler, Jr. Joseph W. Pooler, Jr. Executive Vice President, Chief Financial Officer & Treasurer