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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
on June&nbsp;4, 2025</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No.&nbsp;333-</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;S-8</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>COHEN&nbsp;&amp; COMPANY INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; text-align: center; width: 49%"><B>Maryland</B></TD>
    <TD STYLE="text-align: center; vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; width: 49%"><B>16-1685692</B></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">(State or other jurisdiction of incorporation or organization)</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">(I.R.S. Employer Identification No.)</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center; vertical-align: top"><B>Cira Centre, 2929 Arch Street, Suite&nbsp;1703,</B> <B><BR>
Philadelphia, Pennsylvania</B></TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom"><B>19104</B></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">(Address of Principal Executive Offices)</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">(Zip Code)</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>COHEN&nbsp;&amp; COMPANY INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2020 LONG-TERM INCENTIVE PLAN</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Joseph W. Pooler,&nbsp;Jr.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chief Financial Officer</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Cira Centre</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2929 Arch Street, Suite&nbsp;1703</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Philadelphia, PA 19104</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and address of agent for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(215) 701-9555</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Telephone number, including area code, of agent
for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Copies to:</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Darrick M. Mix,&nbsp;Esq.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Duane Morris LLP</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>30 South 17th Street</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Philadelphia, PA 19103</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(215) 979-1000</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
 &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &quot;emerging growth
company&quot; in Rule&nbsp;12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 20%; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-size: 10pt">Large accelerated
    filer</FONT></TD>
    <TD STYLE="width: 30%"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#168;</FONT></TD>
    <TD STYLE="width: 20%; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
    <TD STYLE="width: 30%"><FONT STYLE="font-family: Wingdings; font-size: 10pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings; font-size: 10pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><FONT STYLE="font-family: Wingdings">&#120;</FONT>&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings; font-size: 10pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section&nbsp;7(a)(2)(B)&nbsp;of the Securities Act. <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Cohen&nbsp;&amp; Company Inc. (the &ldquo;<B>Registrant</B>&rdquo;)
has filed this Registration Statement on form S-8 (this &ldquo;<B>Registration Statement</B>&rdquo;) in accordance with the requirements
of Form&nbsp;S-8&nbsp;under the&nbsp;Securities Act of 1933, as amended (the &ldquo;<B>Securities Act</B>&rdquo;), to register 600,000
additional shares of the Registrant&rsquo;s common stock, par value $0.01 per share (the &ldquo;<B>Common Stock</B>&rdquo;), issuable
pursuant to the&nbsp;Registrant&rsquo;s 2020 Long-Term Incentive Plan, as amended (the &ldquo;<B>Plan</B>&rdquo;). Such shares are being
registered in addition to the Common Stock previously registered for issuance on the Registrant&rsquo;s Registration Statements on Form&nbsp;S-8
concerning the Plan filed with the U.S. Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) on September&nbsp;17,
2021 (Registration No.&nbsp;333-248867); June&nbsp;10, 2021 (Registration No.&nbsp;333-256999); and June&nbsp;3, 2022 (Registration No.&nbsp;333-265424)
(collectively, the &ldquo;<B>Prior Registration Statement</B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Effective as of March&nbsp;28, 2025, the Board of Directors of the
Registrant authorized the registration of an additional 600,000 shares of Common Stock under the Plan. In accordance with Instruction
E to the General Instructions to Form&nbsp;S-8, the Registrant is registering the additional 600,000 shares of Common Stock which may,
following approval of the Plan by the Registrant&rsquo;s stockholders, which occurred on June&nbsp;4, 2025, be issued under the Plan pursuant
to this Registration Statement, and the contents of the Prior Registration Statement are incorporated by reference herein except to the
extent supplemented, amended or superseded by the information set forth herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>PART&nbsp;I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>INFORMATION REQUIRED
IN THE SECTION&nbsp;10(a)&nbsp;PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">The documents containing the information specified
in Item 1 and Item 2 of Part&nbsp;I of Form&nbsp;S-8 will be sent or given to employees as specified by Rule&nbsp;428(b)(1)&nbsp;under
the Securities Act. In accordance with the rules&nbsp;and regulations of the Commission and the instructions to Form&nbsp;S-8, such documents
are not being filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant
to Rule&nbsp;424 under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART&nbsp;II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in"><B>Item 3.</B></TD>
    <TD><B>Incorporation of Documents by Reference. </B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following documents filed by the Registrant with the Commission
pursuant to the Securities Exchange Act of 1934, as amended (the &ldquo;<B>Exchange Act</B>&rdquo;), are incorporated into this Registration
Statement by reference (other than, in each case, documents or information deemed to have been furnished and not filed in accordance with
the Commission&rsquo;s rules):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD>The Registrant&rsquo;s <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1270436/000143774925007158/cohn20241231_10k.htm" STYLE="-sec-extract: exhibit">Annual Report on Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2024, filed with the Commission on March&nbsp;12, 2025</A>;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD>The Registrant&rsquo;s <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1270436/000143774925014235/cohn20250331_10q.htm" STYLE="-sec-extract: exhibit">Quarterly Report on Form&nbsp;10-Q for the quarter ended March&nbsp;31, 2025, filed with the Commission on May&nbsp;2, 2025</A>;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD>The Registrant&rsquo;s Current Reports on Form&nbsp;8-K, filed with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1270436/000110465925023471/tm259146d1_8k.htm" STYLE="-sec-extract: exhibit">March&nbsp;13, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1270436/000110465925051612/tm2515826d1_8k.htm" STYLE="-sec-extract: exhibit">May&nbsp;21, 2025</A> and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1270436/000110465925056384/tm2516968d1_8k.htm">June&nbsp;4, 2025</A>, respectively;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(d)</TD><TD>The description of the Registrant&rsquo;s shares of Common Stock contained in its registration statement on <FONT><A HREF="https://www.sec.gov/Archives/edgar/data/1270436/000119312509253948/d8a12b.htm" STYLE="-sec-extract: exhibit">Form&nbsp;8-A filed by the Registrant with the Commission on December&nbsp;16, 2009</A></FONT> pursuant to Section&nbsp;12(b)&nbsp;of the Exchange Act,
including all amendments and reports filed for the purpose of updating such description; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(e)</TD><TD>The description of the Registrant&rsquo;s preferred stock purchase rights contained in its registration statement on <FONT><A HREF="https://www.sec.gov/Archives/edgar/data/1270436/000110465920031454/tm207557d5_8a12b.htm" STYLE="-sec-extract: exhibit">Form&nbsp;8-A filed by the Registrant with the Commission on March&nbsp;10, 2020</A></FONT> pursuant to Section&nbsp;12(b)&nbsp;of the Exchange Act, including
all amendments and reports filed for the purpose of updating such description</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">All documents that the Registrant subsequently files pursuant to Sections
13(a), 13(c), 14 and 15(d)&nbsp;of the Exchange Act prior to the filing of a post-effective amendment to this Registration Statement which
indicates that all of the shares of Common Stock offered have been sold or which deregisters all of such shares then remaining unsold,
shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of the filing of
such documents; except as to any portion of any future annual or quarterly report to stockholders or document or current report furnished
under current Items 2.02 or 7.01 of Form&nbsp;8-K, and exhibits furnished on such form that relate to such items, that is not deemed filed
under such provisions. For the purposes of this Registration Statement, any statement contained in a document incorporated or deemed to
be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained herein or in
any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.
Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration
Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in"><B>Item 8.</B></TD>
    <TD><B>Exhibits. </B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following Exhibits are filed as part of this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; width: 10%"><B>Exhibit&nbsp;No.</B></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; width: 88%"><B>Description</B></TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000095013404001272/d10735a1exv3w1.txt" STYLE="-sec-extract: exhibit">4.1</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000095013404001272/d10735a1exv3w1.txt" STYLE="-sec-extract: exhibit">Second Articles of Amendment and Restatement (incorporated by reference to Exhibit&nbsp;3.1 to Amendment No.&nbsp;1 to the Registrant&rsquo;s
    Registration Statement on Form&nbsp;S-11 (file no. 333-111018) filed with the Commission on February&nbsp;6, 2004).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312506212079/dex31.htm" STYLE="-sec-extract: exhibit">4.2</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312506212079/dex31.htm" STYLE="-sec-extract: exhibit">Articles of Amendment changing name to Alesco Financial Inc. (incorporated by reference to Exhibit&nbsp;3.1 to the Registrant&rsquo;s
    Registration Statement on Form&nbsp;S-3 (file no. 333-138136) filed with the Commission on October&nbsp;20, 2006).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312509254037/dex31.htm" STYLE="-sec-extract: exhibit">4.3</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312509254037/dex31.htm" STYLE="-sec-extract: exhibit">Articles of Amendment to Effectuate a Reverse Stock Split (incorporated by reference to Exhibit&nbsp;3.1 to the Registrant&rsquo;s
    Current Report on Form&nbsp;8-K (file no. 001-32026) filed with the Commission on December&nbsp;17, 2009).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312509254037/dex32.htm" STYLE="-sec-extract: exhibit">4.4</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312509254037/dex32.htm" STYLE="-sec-extract: exhibit">Articles of Amendment to Set Par Value (incorporated by reference to Exhibit&nbsp;3.2 to the Registrant&rsquo;s Current Report
    on Form&nbsp;8-K (file no. 001-32026) filed with the Commission on December&nbsp;17, 2009).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312509254037/dex33.htm" STYLE="-sec-extract: exhibit">4.5</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312509254037/dex33.htm" STYLE="-sec-extract: exhibit">Articles Supplementary &mdash; Series&nbsp;A Voting Convertible Preferred Stock (incorporated by reference to Exhibit&nbsp;3.3
    to the Registrant&rsquo;s Current Report on Form&nbsp;8-K (file no. 001-32026) filed with the Commission on December&nbsp;17, 2009).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312509254037/dex34.htm" STYLE="-sec-extract: exhibit">4.6</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312509254037/dex34.htm" STYLE="-sec-extract: exhibit">Articles Supplementary &mdash; Series&nbsp;B Voting Non-Convertible Preferred Stock (incorporated by reference to Exhibit&nbsp;3.4
    to the Registrant&rsquo;s Current Report on Form&nbsp;8-K (file no. 001-32026) filed with the Commission on December&nbsp;17, 2009).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312509254037/dex35.htm" STYLE="-sec-extract: exhibit">4.7</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312509254037/dex35.htm" STYLE="-sec-extract: exhibit">Articles of Amendment to change Name to Cohen&nbsp;&amp; Company Inc. (incorporated by reference to Exhibit&nbsp;3.5 to the Registrant&rsquo;s
    Current Report on Form&nbsp;8-K (file no. 001-32026) filed with the Commission on December&nbsp;17, 2009).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312509260457/dex31.htm" STYLE="-sec-extract: exhibit">4.8</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312509260457/dex31.htm" STYLE="-sec-extract: exhibit">Articles Supplementary - Series&nbsp;C Junior Participating Preferred Stock (incorporated by reference to Exhibit&nbsp;3.1 to
    the Company&rsquo;s Current Report on Form&nbsp;8-K filed with the SEC on December&nbsp;28, 2009).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312511012457/dex31.htm" STYLE="-sec-extract: exhibit">4.9</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312511012457/dex31.htm" STYLE="-sec-extract: exhibit">Articles of Amendment Changing Name to Institutional Financial Markets,&nbsp;Inc. (incorporated by reference to Exhibit&nbsp;3.1
    to the Registrant&rsquo;s Current Report on Form&nbsp;8-K (file no. 001-32026) filed with the Commission on January&nbsp;24, 2011).</A></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; width: 10%"><B>Exhibit&nbsp;No.</B></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; width: 88%"><B>Description</B></TD></TR>

<TR>
    <TD STYLE="text-align: center; width: 10%"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312505199598/dex31.htm" STYLE="-sec-extract: exhibit">4.10</A></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 88%"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312505199598/dex31.htm" STYLE="-sec-extract: exhibit">By-laws, as amended (incorporated by reference to Exhibit&nbsp;3.1 to the Registrant&rsquo;s Current Report on Form&nbsp;8-K
    (file no. 001-32026) filed with the Commission on October&nbsp;11, 2005).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312512519280/d460032dex31.htm" STYLE="-sec-extract: exhibit">4.11</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312512519280/d460032dex31.htm" STYLE="-sec-extract: exhibit">Articles Supplementary &mdash; Series&nbsp;D Voting Non-Convertible Preferred Stock (incorporated by reference to Exhibit&nbsp;3.1
    to the Registrant&rsquo;s Current Report on Form&nbsp;8-K (file no. 001-32026) filed with the Commission on December&nbsp;31, 2012).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312513217065/d537407dex31.htm" STYLE="-sec-extract: exhibit">4.12</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312513217065/d537407dex31.htm" STYLE="-sec-extract: exhibit">Articles Supplementary &mdash; Series&nbsp;E Voting Non-Convertible Preferred Stock (incorporated by reference to Exhibit&nbsp;3.1
    to the Registrant&rsquo;s Current Report on Form&nbsp;8-K (file no. 001-32026) filed with the Commission on May&nbsp;13, 2013).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000110465917055240/a17-21184_1ex3d1.htm" STYLE="-sec-extract: exhibit">4.13</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000110465917055240/a17-21184_1ex3d1.htm" STYLE="-sec-extract: exhibit">Articles of Amendment Changing Name to Cohen&nbsp;&amp; Company Inc. (incorporated by reference to Exhibit&nbsp;3.1 to the Registrant&rsquo;s
Current Report on Form&nbsp;8-K filed with the Commission on September&nbsp;1, 2017).</A></TD></TR>

<TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000110465917055240/a17-21184_1ex3d2.htm">4.14</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000110465917055240/a17-21184_1ex3d2.htm">Articles of Amendment to Effectuate a Reverse Stock Split and to Set Par Value (incorporated by reference to Exhibit&nbsp;3.2
    to the Registrant&rsquo;s Current Report on Form&nbsp;8-K filed with the Commission on September&nbsp;1, 2017).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000110465919076944/tm1927524d1_ex3-1.htm" STYLE="-sec-extract: exhibit">4.15</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000110465919076944/tm1927524d1_ex3-1.htm" STYLE="-sec-extract: exhibit">Cohen&nbsp;&amp; Company Inc. Articles Supplementary Series&nbsp;F Voting Non-Convertible Preferred Stock (incorporated
    by reference to Exhibit&nbsp;3.1 to the Registrant&rsquo;s Current Report on Form&nbsp;8-K filed with the Commission on December&nbsp;31,
    2019). </A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312511197000/dex42.htm" STYLE="-sec-extract: exhibit">4.16</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312511197000/dex42.htm" STYLE="-sec-extract: exhibit">Form&nbsp;of 10.50% Contingent Convertible Senior Notes due 2027 (incorporated by reference to Exhibit&nbsp;4.2 to
    the Registrant&rsquo;s Current Report on Form&nbsp;8-K (file no. 001-32026) filed with the Commission on July&nbsp;26, 2011).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312507147431/dex41.htm" STYLE="-sec-extract: exhibit">4.17</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312507147431/dex41.htm" STYLE="-sec-extract: exhibit">Junior Subordinated Indenture, dated as of June&nbsp;25, 2007, by and between Alesco Financial Inc. and Wells Fargo
    Bank, N.A. (incorporated by reference to Exhibit&nbsp;4.1 to the Registrant&rsquo;s Current Report on Form&nbsp;8-K (file no. 001-32026)
    filed with the Commission on June&nbsp;29, 2007).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000110465924007730/tm244313d1_ex4-1.htm" STYLE="-sec-extract: exhibit">4.18</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000110465924007730/tm244313d1_ex4-1.htm" STYLE="-sec-extract: exhibit">Supplemental Indenture No.&nbsp;1 to Junior Subordinated Indenture, dated January&nbsp;26, 2024, by and between Cohen&nbsp;&amp;
    Company Inc. and Wells Fargo Bank, N.A. (incorporated by reference to Exhibit&nbsp;4.1 to the Registrant&rsquo;s Current Report on
    Form&nbsp;8-K filed with the Commission on January&nbsp;29, 2024).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312510052707/dex41.htm" STYLE="-sec-extract: exhibit">4.19</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312510052707/dex41.htm" STYLE="-sec-extract: exhibit">Form&nbsp;of Specimen Stock Certificate (incorporated by reference to Exhibit&nbsp;4.1 to the Registrant&rsquo;s
    Annual Report on Form&nbsp;10-K (file no. 001-32026) filed with the Commission on March&nbsp;10, 2010).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312513217065/d537407dex103.htm" STYLE="-sec-extract: exhibit">4.20</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312513217065/d537407dex103.htm" STYLE="-sec-extract: exhibit">Registration Rights Agreement, dated as of May&nbsp;9, 2013, by and among Institutional Financial Markets,&nbsp;Inc.,
    Cohen Bros. Financial, LLC and Mead Park Capital Partners LLC (incorporated by reference to Exhibit&nbsp;10.3 to the Registrant&rsquo;s
    Current Report on Form&nbsp;8-K (file no. 001-32026) filed with the Commission on May&nbsp;13, 2013).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312514055210/d676998dex418.htm" STYLE="-sec-extract: exhibit">4.21</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1270436/000119312514055210/d676998dex418.htm" STYLE="-sec-extract: exhibit">Form&nbsp;of Indenture (incorporated by reference to Exhibit&nbsp;4.18 to the Registrant&rsquo;s Registration Statement
    on Form&nbsp;S-3 (file no. 333-193975) filed with the Commission on February&nbsp;14, 2014).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1270436/000127043620000003/cohn-20191231xex4_7.htm" STYLE="-sec-extract: exhibit">4.22</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1270436/000127043620000003/cohn-20191231xex4_7.htm" STYLE="-sec-extract: exhibit">Description of Securities Registered Pursuant to Section&nbsp;12 of the Securities Exchange Act of 1934 (incorporated
    by reference to Exhibit&nbsp;4.7 to the Registrant&rsquo;s Annual Report on Form&nbsp;10-K filed with the Commission on March&nbsp;6,
    2020).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1270436/000110465920106110/tm2031002d1_ex4-24.htm" STYLE="-sec-extract: exhibit">4.23</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1270436/000110465920106110/tm2031002d1_ex4-24.htm" STYLE="-sec-extract: exhibit">Cohen&nbsp;&amp; Company Inc. 2020 Long-Term Incentive Plan (incorporated by reference to Exhibit&nbsp;4.24 to the
    Registrant&rsquo;s Registration Statement on Form&nbsp;S-8 filed with the Commission on September&nbsp;17, 2020).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1270436/000110465921049808/tm212435-1_pre14a.htm#tANNEXA" STYLE="-sec-extract: exhibit">4.24</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1270436/000110465921049808/tm212435-1_pre14a.htm#tANNEXA" STYLE="-sec-extract: exhibit">Amendment No.&nbsp;1 to the Cohen&nbsp;&amp; Company Inc. 2020 Long-Term Incentive Plan (incorporated by reference
    to Annex A to the Registrant&rsquo;s Definitive Proxy Statement on Schedule 14A filed with the Commission on April&nbsp;13, 2021).</A></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; width: 10%"><B>Exhibit&nbsp;No.</B></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; width: 88%"><B>Description</B></TD></TR>

<TR>
    <TD STYLE="text-align: center; width: 10%"><A HREF="https://www.sec.gov/Archives/edgar/data/1270436/000110465922045771/tm223453-1_def14a.htm#tANNA" STYLE="-sec-extract: exhibit">4.25</A></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 88%"><A HREF="https://www.sec.gov/Archives/edgar/data/1270436/000110465922045771/tm223453-1_def14a.htm#tANNA" STYLE="-sec-extract: exhibit">Amendment No.&nbsp;2 to the Cohen&nbsp;&amp; Company Inc. 2020 Long-Term Incentive Plan, dated March&nbsp;29, 2022,
    to the original Cohen&nbsp;&amp; Company Inc. 2020 Long-Term Incentive Plan (incorporated by reference to Annex A of the Company&rsquo;s
    Definitive Proxy Statement on Schedule 14A filed with the SEC on April&nbsp;14, 2022).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1270436/000110465925035625/tm252367-1_def14a.htm" STYLE="-sec-extract: exhibit">4.26</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1270436/000110465925035625/tm252367-1_def14a.htm" STYLE="-sec-extract: exhibit">Amendment No.&nbsp;3 to the Cohen&nbsp;&amp; Company Inc. 2020 Long-Term Incentive Plan, dated March&nbsp;29, 2022,
    to the original Cohen&nbsp;&amp; Company Inc. 2020 Long-Term Incentive Plan (incorporated by reference to Annex A of the Company&rsquo;s
    Definitive Proxy Statement on Schedule 14A filed with the SEC on April&nbsp;17, 2025).</A></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1270436/000110465924000338/tm2333684d2_ex4-1.htm">4.27</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1270436/000110465924000338/tm2333684d2_ex4-1.htm">Section&nbsp;382 Rights Agreement, dated as of January&nbsp;2, 2024, between Cohen&nbsp;&amp; Company
    Inc. and Computershare Inc. (incorporated by reference to Exhibit&nbsp;4.1 to the Company&rsquo;s Current Report on Form&nbsp;8-K
    filed with the SEC on January&nbsp;2, 2024).</A></TD>
    </TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="tm2516963d1_ex5-1.htm">5.1*</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="tm2516963d1_ex5-1.htm">Opinion of Duane Morris LLP. </A></TD>
    </TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="tm2516963d1_ex23-1.htm">23.1*</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="tm2516963d1_ex23-1.htm">Consent of Grant Thornton LLP,&nbsp;Independent Registered Public Accounting Firm.</A></TD>
    </TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="tm2516963d1_ex5-1.htm">23.2*</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="tm2516963d1_ex5-1.htm">Consent of Duane Morris LLP (included in Exhibit&nbsp;5.1).</A></TD>
    </TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="#a_001">24.1*</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="#a_001">Power of Attorney (included on signature pages&nbsp;of this Registration Statement).</A></TD>
    </TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="text-align: center"><A HREF="tm2516963d1_ex-filingfees.htm">107.1*</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="tm2516963d1_ex-filingfees.htm">Filing Fee Table.</A></TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">*&#8239;&#8239; Filed herewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in"><B>Item 9.</B></TD>
    <TD><B>Undertakings. </B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(a)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
undersigned Registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(1)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(i)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
include any prospectus required by Section&nbsp;10(a)(3)&nbsp;of the Securities Act;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(ii)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Commission pursuant to Rule&nbsp;424(b)&nbsp;if, in the aggregate, the changes
in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of
Registration Fee&rdquo; table in the effective Registration Statement; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iii)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any
material change to such information in the Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Provided, however,</I> that paragraphs (a)(1)(i)&nbsp;and
(a)(1)(ii)&nbsp;do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
in reports filed with or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d)&nbsp;of the Exchange
Act that are incorporated by reference in the Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(2)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial bona fide offering thereof; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(3)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(b)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
Registrant&rsquo;s annual report pursuant to Section&nbsp;13(a)&nbsp;or Section&nbsp;15(d)&nbsp;of the Exchange Act (and, where applicable,
each filing of an employee benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d)&nbsp;of the Exchange Act) that is incorporated
by reference in the Registration Statement shall be deemed to be a new Registration Statement relating to the securities offered therein,
and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(c)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission
such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>SIGNATURES AND POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form&nbsp;S-8 and has duly caused
this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Philadelphia, Commonwealth
of Pennsylvania, on June&nbsp;4, 2025.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
    <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">COHEN&nbsp;&amp; COMPANY INC.</FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: left; width: 50%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: left; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-align: left; width: 47%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Lester R. Brafman</FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lester
    R. Brafman</FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; vertical-align: top">Chief Executive Officer</TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; vertical-align: top">(Principal Executive Officer)</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
appears below constitutes and appoints Lester R. Brafman and Joseph W. Pooler,&nbsp;Jr., and each of them, with full power to act without
the other, as such person&rsquo;s true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for
him or her and in his or her name, place and stead, in any and all capacities, to sign this registration statement and any and all amendments
thereto, and to file the same, with exhibits and schedules thereto, and other documents in connection therewith, with the Securities and
Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each
and every act and thing necessary or desirable to be done in and about the premises, as fully to all intents and purposes as he or she
might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their or his
or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933, this Registration
Statement has been signed by the following persons in the capacities and on the dates indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; width: 25%"><B>Signatures</B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; width: 56%"><B>Title</B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; width: 15%"><B>Date</B></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">/s/ Lester R. Brafman</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">Chief Executive Officer</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">June&nbsp;4, 2025</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><B>Lester R. Brafman</B></TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">(Principal Executive Officer)</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: top; text-align: center">/s/ Daniel G. Cohen</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">Executive Chairman</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">June&nbsp;4, 2025</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><B>Daniel G. Cohen</B></TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: top; text-align: center">/s/ G. Steven Dawson</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">Director</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">June&nbsp;4, 2025</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><B>G. Steven Dawson</B></TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: top; text-align: center">/s/ Jack J. DiMaio,&nbsp;Jr.</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">Director</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">June&nbsp;4, 2025</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><B>Jack J. DiMaio,&nbsp;Jr.</B></TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: top; text-align: center">/s/ Jack Haraburda</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">Director</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">June&nbsp;4, 2025</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><B>Jack Haraburda</B></TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: top; text-align: center">/s/ Diana Louise Liberto</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">Director</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">June&nbsp;4, 2025</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><B>Diana Louise Liberto</B></TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">/s/ Joseph W. Pooler,&nbsp;Jr.</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">Executive Vice President, Chief Financial Officer and Treasurer</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">June&nbsp;4, 2025</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><B>Joseph W. Pooler,&nbsp;Jr.</B></TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">(Principal Financial Officer)</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center; border-bottom: black 1pt solid; vertical-align: top"><B>&nbsp;</B> /s/ Douglas Listman</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">Chief Accounting Officer and Assistant Treasurer</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">June&nbsp;4, 2025</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><B>Douglas Listman</B></TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">(Principal Accounting Officer)</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
  </TABLE>

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</HTML>
[{"type": "S-8", "sequence": "1", "filename": "tm2516963d1_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 64254}]
{"company-data": {"conformed-name": "Cohen & Co Inc.", "cik": "0001270436", "assigned-sic": "6211", "organization-name": "02 Finance", "ein": "161685692", "state-of-incorporation": "MD", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-287770", "film-number": "251023226"}, "business-address": {"street1": "CIRA CENTRE, 2929 ARCH STREET", "street2": "17TH FLOOR", "city": "PHILADELPHIA", "state": "PA", "zip": "19104-2870", "phone": "215-701-9555"}, "mail-address": {"street1": "CIRA CENTRE, 2929 ARCH STREET", "street2": "17TH FLOOR", "city": "PHILADELPHIA", "state": "PA", "zip": "19104-2870"}, "former-company": [{"former-conformed-name": "INSTITUTIONAL FINANCIAL MARKETS, INC.", "date-changed": "20110121"}, {"former-conformed-name": "COHEN & Co INC.", "date-changed": "20091216"}, {"former-conformed-name": "ALESCO FINANCIAL INC", "date-changed": "20061006"}]}
As filed with the Securities and Exchange Commission
on June 4, 2025
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933
COHEN & COMPANY INC.
(Exact name of registrant as specified in its charter)
Maryland
16-1685692
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification No.)
Cira Centre, 2929 Arch Street, Suite 1703,
Philadelphia, Pennsylvania
19104
(Address of Principal Executive Offices)
(Zip Code)
COHEN & COMPANY INC.
2020 LONG-TERM INCENTIVE PLAN
(Full title of the plan)
Joseph W. Pooler, Jr.
Chief Financial Officer
Cira Centre
2929 Arch Street, Suite 1703
Philadelphia, PA 19104
(Name and address of agent for service)
(215) 701-9555
(Telephone number, including area code, of agent
for service)
Copies to:
Darrick M. Mix, Esq.
Duane Morris LLP
30 South 17th Street
Philadelphia, PA 19103
(215) 979-1000
Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
 "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth
company" in Rule 12b-2 of the Exchange Act.
Large accelerated
    filer
¨
Accelerated filer
¨
Non-accelerated filer
¨
Smaller reporting company
x
Emerging growth company
¨
If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 7(a)(2)(B) of the Securities Act.
¨
EXPLANATORY NOTE
Cohen & Company Inc. (the "
Registrant
")
has filed this Registration Statement on form S-8 (this "
Registration Statement
") in accordance with the requirements
of Form S-8 under the Securities Act of 1933, as amended (the "
Securities Act
"), to register 600,000
additional shares of the Registrant's common stock, par value $0.01 per share (the "
Common Stock
"), issuable
pursuant to the Registrant's 2020 Long-Term Incentive Plan, as amended (the "
Plan
"). Such shares are being
registered in addition to the Common Stock previously registered for issuance on the Registrant's Registration Statements on Form S-8
concerning the Plan filed with the U.S. Securities and Exchange Commission (the "
Commission
") on September 17,
2021 (Registration No. 333-248867); June 10, 2021 (Registration No. 333-256999); and June 3, 2022 (Registration No. 333-265424)
(collectively, the "
Prior Registration Statement
").
Effective as of March 28, 2025, the Board of Directors of the
Registrant authorized the registration of an additional 600,000 shares of Common Stock under the Plan. In accordance with Instruction
E to the General Instructions to Form S-8, the Registrant is registering the additional 600,000 shares of Common Stock which may,
following approval of the Plan by the Registrant's stockholders, which occurred on June 4, 2025, be issued under the Plan pursuant
to this Registration Statement, and the contents of the Prior Registration Statement are incorporated by reference herein except to the
extent supplemented, amended or superseded by the information set forth herein.
PART I
INFORMATION REQUIRED
IN THE SECTION 10(a) PROSPECTUS
The documents containing the information specified
in Item 1 and Item 2 of Part I of Form S-8 will be sent or given to employees as specified by Rule 428(b)(1) under
the Securities Act. In accordance with the rules and regulations of the Commission and the instructions to Form S-8, such documents
are not being filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant
to Rule 424 under the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference.
The following documents filed by the Registrant with the Commission
pursuant to the Securities Exchange Act of 1934, as amended (the "
Exchange Act
"), are incorporated into this Registration
Statement by reference (other than, in each case, documents or information deemed to have been furnished and not filed in accordance with
the Commission's rules):
(a)
The Registrant's
Annual Report on Form 10-K for the fiscal year ended December 31, 2024, filed with the Commission on March 12, 2025
;
(b)
The Registrant's
Quarterly Report on Form 10-Q for the quarter ended March 31, 2025, filed with the Commission on May 2, 2025
;
(c)
The Registrant's Current Reports on Form 8-K, filed with the Commission on
March 13, 2025
,
May 21, 2025
and
June 4, 2025
, respectively;
(d)
The description of the Registrant's shares of Common Stock contained in its registration statement on
Form 8-A filed by the Registrant with the Commission on December 16, 2009
pursuant to Section 12(b) of the Exchange Act,
including all amendments and reports filed for the purpose of updating such description; and
(e)
The description of the Registrant's preferred stock purchase rights contained in its registration statement on
Form 8-A filed by the Registrant with the Commission on March 10, 2020
pursuant to Section 12(b) of the Exchange Act, including
all amendments and reports filed for the purpose of updating such description
All documents that the Registrant subsequently files pursuant to Sections
13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment to this Registration Statement which
indicates that all of the shares of Common Stock offered have been sold or which deregisters all of such shares then remaining unsold,
shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of the filing of
such documents; except as to any portion of any future annual or quarterly report to stockholders or document or current report furnished
under current Items 2.02 or 7.01 of Form 8-K, and exhibits furnished on such form that relate to such items, that is not deemed filed
under such provisions. For the purposes of this Registration Statement, any statement contained in a document incorporated or deemed to
be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained herein or in
any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.
Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration
Statement.
Item 8.
Exhibits.
The following Exhibits are filed as part of this Registration Statement:
Exhibit No.
Description
4.1
Second Articles of Amendment and Restatement (incorporated by reference to Exhibit 3.1 to Amendment No. 1 to the Registrant's
    Registration Statement on Form S-11 (file no. 333-111018) filed with the Commission on February 6, 2004).
4.2
Articles of Amendment changing name to Alesco Financial Inc. (incorporated by reference to Exhibit 3.1 to the Registrant's
    Registration Statement on Form S-3 (file no. 333-138136) filed with the Commission on October 20, 2006).
4.3
Articles of Amendment to Effectuate a Reverse Stock Split (incorporated by reference to Exhibit 3.1 to the Registrant's
    Current Report on Form 8-K (file no. 001-32026) filed with the Commission on December 17, 2009).
4.4
Articles of Amendment to Set Par Value (incorporated by reference to Exhibit 3.2 to the Registrant's Current Report
    on Form 8-K (file no. 001-32026) filed with the Commission on December 17, 2009).
4.5
Articles Supplementary — Series A Voting Convertible Preferred Stock (incorporated by reference to Exhibit 3.3
    to the Registrant's Current Report on Form 8-K (file no. 001-32026) filed with the Commission on December 17, 2009).
4.6
Articles Supplementary — Series B Voting Non-Convertible Preferred Stock (incorporated by reference to Exhibit 3.4
    to the Registrant's Current Report on Form 8-K (file no. 001-32026) filed with the Commission on December 17, 2009).
4.7
Articles of Amendment to change Name to Cohen & Company Inc. (incorporated by reference to Exhibit 3.5 to the Registrant's
    Current Report on Form 8-K (file no. 001-32026) filed with the Commission on December 17, 2009).
4.8
Articles Supplementary - Series C Junior Participating Preferred Stock (incorporated by reference to Exhibit 3.1 to
    the Company's Current Report on Form 8-K filed with the SEC on December 28, 2009).
4.9
Articles of Amendment Changing Name to Institutional Financial Markets, Inc. (incorporated by reference to Exhibit 3.1
    to the Registrant's Current Report on Form 8-K (file no. 001-32026) filed with the Commission on January 24, 2011).
Exhibit No.
Description
4.10
By-laws, as amended (incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K
    (file no. 001-32026) filed with the Commission on October 11, 2005).
4.11
Articles Supplementary — Series D Voting Non-Convertible Preferred Stock (incorporated by reference to Exhibit 3.1
    to the Registrant's Current Report on Form 8-K (file no. 001-32026) filed with the Commission on December 31, 2012).
4.12
Articles Supplementary — Series E Voting Non-Convertible Preferred Stock (incorporated by reference to Exhibit 3.1
    to the Registrant's Current Report on Form 8-K (file no. 001-32026) filed with the Commission on May 13, 2013).
4.13
Articles of Amendment Changing Name to Cohen & Company Inc. (incorporated by reference to Exhibit 3.1 to the Registrant's
Current Report on Form 8-K filed with the Commission on September 1, 2017).
4.14
Articles of Amendment to Effectuate a Reverse Stock Split and to Set Par Value (incorporated by reference to Exhibit 3.2
    to the Registrant's Current Report on Form 8-K filed with the Commission on September 1, 2017).
4.15
Cohen & Company Inc. Articles Supplementary Series F Voting Non-Convertible Preferred Stock (incorporated
    by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the Commission on December 31,
    2019).
4.16
Form of 10.50% Contingent Convertible Senior Notes due 2027 (incorporated by reference to Exhibit 4.2 to
    the Registrant's Current Report on Form 8-K (file no. 001-32026) filed with the Commission on July 26, 2011).
4.17
Junior Subordinated Indenture, dated as of June 25, 2007, by and between Alesco Financial Inc. and Wells Fargo
    Bank, N.A. (incorporated by reference to Exhibit 4.1 to the Registrant's Current Report on Form 8-K (file no. 001-32026)
    filed with the Commission on June 29, 2007).
4.18
Supplemental Indenture No. 1 to Junior Subordinated Indenture, dated January 26, 2024, by and between Cohen &
    Company Inc. and Wells Fargo Bank, N.A. (incorporated by reference to Exhibit 4.1 to the Registrant's Current Report on
    Form 8-K filed with the Commission on January 29, 2024).
4.19
Form of Specimen Stock Certificate (incorporated by reference to Exhibit 4.1 to the Registrant's
    Annual Report on Form 10-K (file no. 001-32026) filed with the Commission on March 10, 2010).
4.20
Registration Rights Agreement, dated as of May 9, 2013, by and among Institutional Financial Markets, Inc.,
    Cohen Bros. Financial, LLC and Mead Park Capital Partners LLC (incorporated by reference to Exhibit 10.3 to the Registrant's
    Current Report on Form 8-K (file no. 001-32026) filed with the Commission on May 13, 2013).
4.21
Form of Indenture (incorporated by reference to Exhibit 4.18 to the Registrant's Registration Statement
    on Form S-3 (file no. 333-193975) filed with the Commission on February 14, 2014).
4.22
Description of Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934 (incorporated
    by reference to Exhibit 4.7 to the Registrant's Annual Report on Form 10-K filed with the Commission on March 6,
    2020).
4.23
Cohen & Company Inc. 2020 Long-Term Incentive Plan (incorporated by reference to Exhibit 4.24 to the
    Registrant's Registration Statement on Form S-8 filed with the Commission on September 17, 2020).
4.24
Amendment No. 1 to the Cohen & Company Inc. 2020 Long-Term Incentive Plan (incorporated by reference
    to Annex A to the Registrant's Definitive Proxy Statement on Schedule 14A filed with the Commission on April 13, 2021).
Exhibit No.
Description
4.25
Amendment No. 2 to the Cohen & Company Inc. 2020 Long-Term Incentive Plan, dated March 29, 2022,
    to the original Cohen & Company Inc. 2020 Long-Term Incentive Plan (incorporated by reference to Annex A of the Company's
    Definitive Proxy Statement on Schedule 14A filed with the SEC on April 14, 2022).
4.26
Amendment No. 3 to the Cohen & Company Inc. 2020 Long-Term Incentive Plan, dated March 29, 2022,
    to the original Cohen & Company Inc. 2020 Long-Term Incentive Plan (incorporated by reference to Annex A of the Company's
    Definitive Proxy Statement on Schedule 14A filed with the SEC on April 17, 2025).
4.27
Section 382 Rights Agreement, dated as of January 2, 2024, between Cohen & Company
    Inc. and Computershare Inc. (incorporated by reference to Exhibit 4.1 to the Company's Current Report on Form 8-K
    filed with the SEC on January 2, 2024).
5.1*
Opinion of Duane Morris LLP.
23.1*
Consent of Grant Thornton LLP, Independent Registered Public Accounting Firm.
23.2*
Consent of Duane Morris LLP (included in Exhibit 5.1).
24.1*
Power of Attorney (included on signature pages of this Registration Statement).
107.1*
Filing Fee Table.
*   Filed herewith.
Item 9.
Undertakings.
(a)           The
undersigned Registrant hereby undertakes:
(1)           To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)            To
include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)           To
reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes
in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of
Registration Fee" table in the effective Registration Statement; and
(iii)          To
include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any
material change to such information in the Registration Statement;
Provided, however,
that paragraphs (a)(1)(i) and
(a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange
Act that are incorporated by reference in the Registration Statement;
(2)           That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial bona fide offering thereof; and
(3)           To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.
(b)           The
undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable,
each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated
by reference in the Registration Statement shall be deemed to be a new Registration Statement relating to the securities offered therein,
and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(c)           Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission
such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
SIGNATURES AND POWER OF ATTORNEY
Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused
this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Philadelphia, Commonwealth
of Pennsylvania, on June 4, 2025.
COHEN & COMPANY INC.
By:
/s/
    Lester R. Brafman
Lester
    R. Brafman
Chief Executive Officer
(Principal Executive Officer)
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
appears below constitutes and appoints Lester R. Brafman and Joseph W. Pooler, Jr., and each of them, with full power to act without
the other, as such person's true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for
him or her and in his or her name, place and stead, in any and all capacities, to sign this registration statement and any and all amendments
thereto, and to file the same, with exhibits and schedules thereto, and other documents in connection therewith, with the Securities and
Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each
and every act and thing necessary or desirable to be done in and about the premises, as fully to all intents and purposes as he or she
might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their or his
or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration
Statement has been signed by the following persons in the capacities and on the dates indicated.
Signatures
Title
Date
/s/ Lester R. Brafman
Chief Executive Officer
June 4, 2025
Lester R. Brafman
(Principal Executive Officer)
/s/ Daniel G. Cohen
Executive Chairman
June 4, 2025
Daniel G. Cohen
/s/ G. Steven Dawson
Director
June 4, 2025
G. Steven Dawson
/s/ Jack J. DiMaio, Jr.
Director
June 4, 2025
Jack J. DiMaio, Jr.
/s/ Jack Haraburda
Director
June 4, 2025
Jack Haraburda
/s/ Diana Louise Liberto
Director
June 4, 2025
Diana Louise Liberto
/s/ Joseph W. Pooler, Jr.
Executive Vice President, Chief Financial Officer and Treasurer
June 4, 2025
Joseph W. Pooler, Jr.
(Principal Financial Officer)
/s/ Douglas Listman
Chief Accounting Officer and Assistant Treasurer
June 4, 2025
Douglas Listman
(Principal Accounting Officer)