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) |