Cohen & Co Financial Management 13F-HR Quarterly holdings report by institutional manager

The Securities and Exchange Commission has not necessarily reviewed the information in this filing and has not determined if it is accurate and complete.
The reader should not assume that the information is accurate and complete.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F INFORMATION TABLE

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COLUMN 1	COLUMN 2	COLUMN 3	COLUMN 4	COLUMN 5			COLUMN 6	COLUMN 7	COLUMN 8
			VALUE	SHRS OR	SH/	PUT/	INVESTMENT	OTHER	VOTING AUTHORITY
NAME OF ISSUER	TITLE OF CLASS	CUSIP	(x$1000)	PRN AMT	PRN	CALL	DISCRETION	MANAGER	SOLE	SHARED	NONE
ACROPOLIS INFRASTRUCTURE ACQ	CL A	005029103	1,944	200,000	SH		SOLE		200,000	0	0
AGILE GROWTH CORP	CLASS A ORD	G01202103	2,406	247,501	SH		SOLE		247,501	0	0
ALTIMAR ACQUISITION CORP III	SHS CL A	G0370U108	1,952	200,000	SH		SOLE		200,000	0	0
APOLLO STRATEGIC GRWT CPTL I	SHS CL A	G0412A102	2,934	300,000	SH		SOLE		300,000	0	0
ARCTOS NORTHSTAR ACQUIS CORP	*W EXP 99/99/999	G0477L126	80	100,000	SH		SOLE		100,000	0	0
ARCTOS NORTHSTAR ACQUIS CORP	SHS CL A	G0477L100	2,931	300,000	SH		SOLE		300,000	0	0
ARES ACQUISITION CORPORATION	COM CL A	G33032106	2,922	300,000	SH		SOLE		300,000	0	0
ARGUS CAPITAL CORP	*W EXP 08/31/202	04026L113	108	200,000	SH		SOLE		200,000	0	0
ARYA SCIENCES ACQU CORP IV	CL A	G31659108	2,479	250,000	SH		SOLE		250,000	0	0
ARYA SCIENCES ACQUISITN CORP	CLASS A ORD SHS	G31658100	1,940	200,000	SH		SOLE		200,000	0	0
ATLAS CREST INVESTMENT CORP	COM CL A	049287105	3,406	350,000	SH		SOLE		350,000	0	0
AVANTI ACQUISITION CORP	SHS CL A	G0682V109	2,946	300,000	SH		SOLE		300,000	0	0
AXONPRIME INFRSTCTR AQSTN CO	*W EXP 05/31/202	05467C116	36	51,881	SH		SOLE		51,881	0	0
AXONPRIME INFRSTCTR AQSTN CO	CLASS A COM	05467C108	2,475	252,000	SH		SOLE		252,000	0	0
B RILEY PRIN 250 MERGER CORP	CLASS A COM	05602L104	2,435	250,000	SH		SOLE		250,000	0	0
BIOTECH ACQUISITION COMPANY	*W EXP 11/30/202	G1125A116	33	50,000	SH		SOLE		50,000	0	0
BLUERIVER ACQUISITION CORP	*W EXP 01/04/202	G1261Q115	84	139,496	SH		SOLE		139,496	0	0
BLUERIVER ACQUISITION CORP	SHS CL A	G1261Q107	1,618	166,489	SH		SOLE		166,489	0	0
BRIDGETOWN HOLDINGS LTD	COM CL A	G1355U113	982	100,000	SH		SOLE		100,000	0	0
CF ACQUISITION CORP IV	COM CL A	12520T102	454	46,364	SH		SOLE		46,364	0	0
CF ACQUISITION CORP VI	COM CL A	12521J103	271	25,000	SH		SOLE		25,000	0	0
CHURCHILL CAPITAL CORP V	COM CL A	17144T107	1,968	200,000	SH		SOLE		200,000	0	0
CHURCHILL CAPITAL CORP VI	COM CL A	17143W101	578	59,103	SH		SOLE		59,103	0	0
CHURCHILL CAPITAL CORP VII	COM CL A	17144M102	1,966	200,000	SH		SOLE		200,000	0	0
COLICITY INC	COM CL A	194170106	3,900	400,000	SH		SOLE		400,000	0	0
COMPUTE HEALTH ACQUISITIN CO	COM CL A	204833107	2,919	300,000	SH		SOLE		300,000	0	0
CONCORD ACQUISITION CORP II	COM CL A	20607U108	2,438	250,000	SH		SOLE		250,000	0	0
D AND Z MEDIA ACQUISITION CO	*W EXP 01/27/202	23305Q114	33	56,798	SH		SOLE		56,798	0	0
DEEP LAKE CAPITAL ACQUSTN CO	*W EXP 01/04/202	G27029118	10	15,952	SH		SOLE		15,952	0	0
DEEP LAKE CAPITAL ACQUSTN CO	CL A SHS	G27029100	3,457	353,489	SH		SOLE		353,489	0	0
DHC ACQUISITION CORP	UNIT 02/25/2026	G2758T125	1,956	200,000	SH		SOLE		200,000	0	0
DISRUPTIVE ACQUISITION CORP	*W EXP 03/06/202	G2770Y128	15	18,899	SH		SOLE		18,899	0	0
DISRUPTIVE ACQUISITION CORP	CLASS A ORD SHS	G2770Y102	2,939	299,900	SH		SOLE		299,900	0	0
DRAGONEER GROWTH OPT CORP II	CL A SHS	G28315102	977	100,000	SH		SOLE		100,000	0	0
E MERGE TECHNOLOGY ACQUISITI	*W EXP 07/30/202	26873Y112	14	25,536	SH		SOLE		25,536	0	0
ENTERPRISE 4.0 TEC ACQSTN CO	*W EXP 09/30/202	G3137C114	55	100,000	SH		SOLE		100,000	0	0
EXECUTIVE NETWORK PARTNERING	*W EXP 09/25/202	30158L118	28	41,885	SH		SOLE		41,885	0	0
FAR PEAK ACQUISITION CORP	SHS CL A	G3312L103	1,006	100,000	SH		SOLE		100,000	0	0
FAST ACQUISITION CORP II	CL A	311874101	1,926	198,100	SH		SOLE		198,100	0	0
FIGURE ACQUISITION CORP I	COM CL A	302438106	1,960	200,000	SH		SOLE		200,000	0	0
FIRST LT ACQUISITION GROUP I	*W EXP 03/14/202	320703119	13	25,000	SH		SOLE		25,000	0	0
FORTISTAR SUSTAINABLE SOL CO	COM CL A	34962M106	2,691	277,149	SH		SOLE		277,149	0	0
FORTRESS VALUE ACQUIS CORP I	COM CL A	34964G107	882	90,326	SH		SOLE		90,326	0	0
FORTRESS VALUE ACQUISI CORP	COM CL A	34964K108	1,950	200,000	SH		SOLE		200,000	0	0
FORUM MERGER IV CORP	CLASS A COM	349875104	1,946	199,782	SH		SOLE		199,782	0	0
FTAC HERA ACQUISITION CORP	CLASS A ORD SHS	G3728Y103	1,954	200,000	SH		SOLE		200,000	0	0
FTAC PARNASSUS ACQUISITN COR	CLASS A COM	30319B108	1,968	200,000	SH		SOLE		200,000	0	0
FUSION ACQUISITION CORP II	COM CL A	36118N102	1,425	146,909	SH		SOLE		146,909	0	0
G SQUARED ASCEND II INC	COM CL A	G42041106	606	61,914	SH		SOLE		61,914	0	0
GLOBAL SYNERGY ACQUISIT CORP	*W EXP 99/99/999	G3934J122	17	34,362	SH		SOLE		34,362	0	0
GO ACQUISITION CORP	*W EXP 08/31/202	362019119	129	195,923	SH		SOLE		195,923	0	0
GOLDEN ARROW MERGER CORP	*W EXP 07/31/202	380799114	50	100,000	SH		SOLE		100,000	0	0
GORES GUGGENHEIM INC	CLASS A COM	38286Q107	1,755	150,000	SH		SOLE		150,000	0	0
GORES HOLDINGS VII INC	COM CL A	38286T101	2,735	279,649	SH		SOLE		279,649	0	0
GORES TECHNOLOGY PARTNERS II	CLASS A COM	38287L107	1,980	200,000	SH		SOLE		200,000	0	0
GORES TECHNOLOGY PARTNERS IN	CLASS A COM	382870103	796	81,014	SH		SOLE		81,014	0	0
GRAB HOLDINGS LIMITED	CLASS A ORD	G4124C109	357	50,000	SH	Call	SOLE		50,000	0	0
HAMILTON LANE ALLIANCE HLDGS	*W EXP 01/12/202	40749M111	118	200,000	SH		SOLE		200,000	0	0
HEALTH ASSURN ACQUISITION CO	COM CL A	42226W109	1,841	188,442	SH		SOLE		188,442	0	0
HEALTHCARE CAPITAL CORP	*W EXP 12/31/202	42228C119	49	100,000	SH		SOLE		100,000	0	0
HELIX ACQUISITION CORP	COM CL A	G4444C102	989	100,000	SH		SOLE		100,000	0	0
HH&L ACQUISITION CO	*W EXP 02/04/202	G39714129	17	29,577	SH		SOLE		29,577	0	0
HORIZON ACQUISITION CORPORAT	SHS CL A	G46044106	2,949	300,000	SH		SOLE		300,000	0	0
HUDSON EXECUTIVE INVS CORP I	COM CL A	443760103	2,934	300,000	SH		SOLE		300,000	0	0
HUMANCO ACQUISITION CORP	COM CL A	44487N109	1,956	200,000	SH		SOLE		200,000	0	0
INDEPENDENCE HOLDINGS CORP	CLASS A ORD SHS	G4761A101	3,888	400,000	SH		SOLE		400,000	0	0
INSU ACQUISITION CORP III	*W EXP 12/31/202	457817112	81	134,636	SH		SOLE		134,636	0	0
JATT ACQUISITION CORP	*W EXP 07/19/202	G50752123	38	83,266	SH		SOLE		83,266	0	0
JAWS HURRICANE ACQUISITN COR	CLASS A COM	47201B103	2,205	225,000	SH		SOLE		225,000	0	0
JAWS JUGGERNAUT ACQUISITN CO	CLASS A ORD SHS	G50735102	1,966	200,000	SH		SOLE		200,000	0	0
JAWS MUSTANG ACQUISITION COR	SHS CL A	G50737108	2,925	300,000	SH		SOLE		300,000	0	0
KERNEL GROUP HOLDINGS INC	*W EXP 02/02/202	G5259L129	6	10,667	SH		SOLE		10,667	0	0
KHOSLA VENTURES ACQUISITION	CL A	482504107	1,450	149,490	SH		SOLE		149,490	0	0
KINS TECHNOLOGY GROUP INC	*W EXP 10/14/202	49714K117	93	200,000	SH		SOLE		200,000	0	0
KISMET ACQUISITION THREE COR	*W EXP 06/30/202	G5276C102	100	200,000	SH		SOLE		200,000	0	0
KISMET ACQUISITION THREE COR	CL A SHARES	G5276C110	1,123	115,914	SH		SOLE		115,914	0	0
KISMET ACQUISITION TWO CORP	CL A SHS	G52807107	1,830	187,648	SH		SOLE		187,648	0	0
KKR ACQUISITION HOLDING I CO	COM CLASS A	48253T109	1,804	185,253	SH		SOLE		185,253	0	0
KL ACQUISITION CORP	*W EXP 01/12/202	49837C117	27	50,915	SH		SOLE		50,915	0	0
LANDCADIA HOLDINGS IV INC	CLASS A COM	51477A104	1,946	200,000	SH		SOLE		200,000	0	0
LEFTERIS ACQUISITION CORP	COM CL A	52470X109	1,515	154,588	SH		SOLE		154,588	0	0
LUX HEALTH TECH ACQUISITION	COM CL A	55068A100	1,960	200,000	SH		SOLE		200,000	0	0
MASON INDUSTRIAL TECHNOLGY I	*W EXP 99/99/999	57520Y114	60	91,519	SH		SOLE		91,519	0	0
MISSION ADVANCEMENT CORP	CL A	60501L101	1,460	150,000	SH		SOLE		150,000	0	0
MONUMENT CIRCLE ACQUISITN CO	UNIT 01/14/2026	61531M200	1,003	100,000	SH		SOLE		100,000	0	0
MSD ACQUISITION CORP	CLASS A ORD SHS	G5709C109	2,463	249,005	SH		SOLE		249,005	0	0
PATHFINDER ACQUISITION CORP	*W EXP 02/19/202	G04119122	58	100,000	SH		SOLE		100,000	0	0
PERIDOT ACQUISITION CORP II	SHS CL A	G7008B105	2,246	230,882	SH		SOLE		230,882	0	0
PRIMAVERA CAPITAL ACQUIST CO	SHS CL A	G7255E109	2,913	300,000	SH		SOLE		300,000	0	0
PRIVETERRA ACQUISITION CORP	CL A	74275N102	971	100,000	SH		SOLE		100,000	0	0
PROSPECTOR CAPITAL CORP	*W EXP 01/01/202	G7273A113	94	150,000	SH		SOLE		150,000	0	0
PROSPECTOR CAPITAL CORP	CL A	G7273A105	3,517	361,133	SH		SOLE		361,133	0	0
REDBALL ACQUISITION CORP	COM CL A	G7417R105	1,984	200,000	SH		SOLE		200,000	0	0
ROCKET INTERNET GRWT OPRT CO	SHS CL A	G7613T103	1,012	103,227	SH		SOLE		103,227	0	0
SCION TECH GROWTH I	*W EXP 11/01/202	G31067112	60	100,000	SH		SOLE		100,000	0	0
SENIOR CONNECT ACQUISITN COR	*W EXP 12/31/202	81723H116	131	250,000	SH		SOLE		250,000	0	0
SLAM CORP	*W EXP 02/23/202	G8210L121	62	100,000	SH		SOLE		100,000	0	0
SLAM CORP	CL A SHS	G8210L105	1,944	200,000	SH		SOLE		200,000	0	0
SOCIAL CAPITAL HEDOSOPHA HLD	SHS CL A	G8251L105	764	75,000	SH		SOLE		75,000	0	0
STRATIM CLOUD ACQUISITION CO	*W EXP 03/05/202	86309R115	62	100,000	SH		SOLE		100,000	0	0
TAILWIND INTERNATNAL ACQ COR	COM CL A	G8662F101	1,950	200,000	SH		SOLE		200,000	0	0
THE MUSIC ACQUISITION CORP	*W EXP 02/05/202	62752R118	280	500,000	SH		SOLE		500,000	0	0
TWO	COM CL A	G9152V101	1,033	106,157	SH		SOLE		106,157	0	0
TZP STRATEGIES ACQUISTN CORP	*W EXP 01/06/202	G91595119	76	150,000	SH		SOLE		150,000	0	0
VECTOIQ ACQUISITION CORP II	*W EXP 01/07/202	92244F117	19	22,703	SH		SOLE		22,703	0	0
VECTOR ACQUISITION CORP II	CL A SHS	G9460A104	1,954	200,000	SH		SOLE		200,000	0	0
VIRGIN GROUP ACQUISIT CORP I	SHS CL A	G9460K102	1,974	200,000	SH		SOLE		200,000	0	0
WARBURG PINCUS CAPTAL CORP I	SHS CL A	G9460M108	2,808	287,754	SH		SOLE		287,754	0	0
WARBURG PINCUS CAPTAL CORP I	SHS CL A	G9461D107	1,960	200,000	SH		SOLE		200,000	0	0