<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001478247</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001270436</issuerCik>
      <issuerName>Cohen &amp; Co Inc.</issuerName>
      <secFileNumber>001-32026</secFileNumber>
      <issuerAddress>
        <com:street1>CIRA CENTRE, 2929 ARCH STREET</com:street1>
        <com:street2>17TH FLOOR</com:street2>
        <com:city>PHILADELPHIA</com:city>
        <com:stateOrCountry>PA</com:stateOrCountry>
        <com:zipCode>19104-2870</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>215-701-9555</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Pooler Joseph W. Jr.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Wells Fargo Clearing Services</name>
        <address>
          <com:street1>One North Jefferson Avenue</com:street1>
          <com:city>St. Louis</com:city>
          <com:stateOrCountry>MO</com:stateOrCountry>
          <com:zipCode>63103</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>10000</noOfUnitsSold>
      <aggregateMarketValue>115186.89</aggregateMarketValue>
      <noOfUnitsOutstanding>1926838</noOfUnitsOutstanding>
      <approxSaleDate>06/07/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>01/31/2018</acquiredDate>
      <natureOfAcquisitionTransaction>Grant</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>10000</amountOfSecuritiesAcquired>
      <paymentDate>01/31/2018</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>The shares sold today were acquired from Grants between 1/31/2018 and 1/31/2024.</remarks>
    <noticeSignature>
      <noticeDate>06/07/2024</noticeDate>
      <signature>Joseph W. Pooler Jr.</signature>
    </noticeSignature>
  </formData>
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144
0001478247
XXXXXXXX
LIVE
0001270436
Cohen & Co Inc.
001-32026
CIRA CENTRE, 2929 ARCH STREET
17TH FLOOR
PHILADELPHIA
PA
19104-2870
215-701-9555
Pooler Joseph W. Jr.
Officer
Common
Wells Fargo Clearing Services
One North Jefferson Avenue
St. Louis
MO
63103
10000
115186.89
1926838
06/07/2024
NYSE
Common
01/31/2018
Grant
Issuer
N
10000
01/31/2018
N/A
Y
The shares sold today were acquired from Grants between 1/31/2018 and 1/31/2024.
06/07/2024
Joseph W. Pooler Jr.