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

OMB APPROVAL

OMB Number:		3235-0006
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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
CF ACQUISITION CORP VI	COM CL A	12521J103	1,564	131,800	SH		SOLE		131,800	0	0
INSU ACQUISITION CORP III	*W EXP 12/31/202	457817112	61	302,582	SH		SOLE		302,582	0	0
THE MUSIC ACQUISITION CORP	*W EXP 02/05/202	62752R118	111	500,000	SH		SOLE		500,000	0	0
FUSION ACQUISITION CORP II	*W EXP 02/29/202	36118N110	20	100,000	SH		SOLE		100,000	0	0
GO ACQUISITION CORP	*W EXP 08/31/202	362019119	45	250,000	SH		SOLE		250,000	0	0
INDEPENDENCE HOLDINGS CORP	UNIT 03/02/2026	G4761A119	46	100,000	SH		SOLE		100,000	0	0
EMERGING MARKETS HORIZON COR	*W EXP 11/16/202	G3033X121	16	101,409	SH		SOLE		101,409	0	0
HUDSON EXECUTIVE INVES III	*W EXP 02/22/202	44376L115	15	39,179	SH		SOLE		39,179	0	0
FTAC EMERALD ACQUISITION COR	*W EXP 10/19/202	29103K118	4	10,000	SH		SOLE		10,000	0	0
E MERGE TECHNOLOGY ACQUISITI	*W EXP 07/30/202	26873Y112	38	225,000	SH		SOLE		225,000	0	0
ARCTOS NORTHSTAR ACQUIS CORP	*W EXP 99/99/999	G0477L126	35	100,000	SH		SOLE		100,000	0	0
JUNIPER II CORP	*W EXP 99/99/999	48203N111	20	50,000	SH		SOLE		50,000	0	0
DISRUPTIVE ACQUISITION CORP	*W EXP 03/06/202	G2770Y128	18	72,308	SH		SOLE		72,308	0	0
AVANTI ACQUISITION CORP	*W EXP 99/99/999	G0682V125	50	190,445	SH		SOLE		190,445	0	0
D AND Z MEDIA ACQUISITION CO	*W EXP 01/27/202	23305Q114	17	56,798	SH		SOLE		56,798	0	0
HUMANCO ACQUISITION CORP	*W EXP 99/99/999	44487N117	24	74,605	SH		SOLE		74,605	0	0
ONE EQUITY PARTNERS OPEN WTR	*W EXP 01/14/202	68237L113	3	10,000	SH		SOLE		10,000	0	0
ARROWROOT ACQUISITION CORP	*W EXP 03/02/202	04282M110	16	63,068	SH		SOLE		63,068	0	0
ALPHA TAU MEDICAL LTD	*W EXP 03/07/202	M0740A116	93	151,700	SH		SOLE		151,700	0	0
EXECUTIVE NETWORK PARTNERING	*W EXP 09/25/202	30158L118	18	55,855	SH		SOLE		55,855	0	0
KL ACQUISITION CORP	*W EXP 01/12/202	49837C117	22	100,000	SH		SOLE		100,000	0	0
ARGUS CAPITAL CORP	*W EXP 08/31/202	04026L113	118	250,000	SH		SOLE		250,000	0	0
KINS TECHNOLOGY GROUP INC	*W EXP 10/14/202	49714K117	30	230,669	SH		SOLE		230,669	0	0
CORNER GROWTH ACQUISITION CO	*W EXP 99/99/999	G2425N113	62	239,047	SH		SOLE		239,047	0	0
DIAMONDHEAD HOLDINGS CORP	CL A	25278L105	17	50,000	SH		SOLE		50,000	0	0
JATT ACQUISITION CORP	*W EXP 07/19/202	G50752123	36	83,266	SH		SOLE		83,266	0	0
JAWS MUSTANG ACQUISITION COR	*W EXP 01/30/202	G50737124	60	121,927	SH		SOLE		121,927	0	0
MISSION ADVANCEMENT CORP	*W EXP 03/05/202	60501L119	6	25,000	SH		SOLE		25,000	0	0
BLUERIVER ACQUISITION CORP	*W EXP 01/04/202	G1261Q115	35	139,496	SH		SOLE		139,496	0	0
GOLDEN ARROW MERGER CORP	*W EXP 07/31/202	380799114	31	100,000	SH		SOLE		100,000	0	0
NORTHERN STAR INVSTMNT CORP	*W EXP 01/31/202	66573W115	21	48,604	SH		SOLE		48,604	0	0
BEARD ENERGY TRANSITION ACQ	*W EXP 99/99/999	07402Q119	35	100,000	SH		SOLE		100,000	0	0
7 ACQUISITION CORPORATION	*W EXP 11/05/202	G80694113	8	27,850	SH		SOLE		27,850	0	0
PIONEER MERGER CORP	UNIT 99/99/9999	G7S24C129	889	129,529	SH		SOLE		129,529	0	0
MASON INDUSTRIAL TECHNOLGY I	*W EXP 99/99/999	57520Y114	30	91,519	SH		SOLE		91,519	0	0
HH&L ACQUISITION CO	*W EXP 02/04/202	G39714129	25	100,000	SH		SOLE		100,000	0	0
DEEP LAKE CAPITAL ACQUSTN CO	*W EXP 01/04/202	G27029118	53	262,850	SH		SOLE		262,850	0	0
EPIPHANY TECHNOLOGY ACQUISIT	*W EXP 01/12/202	29429X117	8	24,628	SH		SOLE		24,628	0	0
GORES GUGGENHEIM INC	CLASS A COM	38286Q107	2,974	261,594	SH		SOLE		261,594	0	0
ENTERPRISE 4.0 TEC ACQSTN CO	*W EXP 10/21/202	G3137C114	37	100,000	SH		SOLE		100,000	0	0
KISMET ACQUISITION THREE COR	*W EXP 06/30/202	G5276C102	35	199,638	SH		SOLE		199,638	0	0
CONX CORP	*W EXP 10/30/202	212873111	15	35,000	SH		SOLE		35,000	0	0
MONUMENT CIRCLE ACQUISITN CO	UNIT 01/14/2026	61531M200	993	100,000	SH		SOLE		100,000	0	0
DHC ACQUISITION CORP	UNIT 02/25/2026	G2758T125	1,970	200,000	SH		SOLE		200,000	0	0
CIIG CAPITAL PARTNERS II INC	*W EXP 02/28/202	12561U117	28	72,405	SH		SOLE		72,405	0	0
FORTRESS CAPITAL ACQUISITION	*W EXP 99/99/999	G36427121	20	49,139	SH		SOLE		49,139	0	0
AXONPRIME INFRSTCTR AQSTN CO	*W EXP 05/31/202	05467C116	45	99,992	SH		SOLE		99,992	0	0
PATHFINDER ACQUISITION CORP	*W EXP 02/19/202	G04119122	37	100,000	SH		SOLE		100,000	0	0
ACE CONVERGENCE ACQU CORP	*W EXP 09/30/202	G0083D104	35	50,000	SH		SOLE		50,000	0	0
AHREN ACQUISITION CORP	*W EXP 12/09/202	G01322125	28	93,005	SH		SOLE		93,005	0	0
FIRST LT ACQUISITION GROUP I	*W EXP 03/14/202	320703119	25	69,847	SH		SOLE		69,847	0	0
ATLAS CREST INVESTMENT CORP	*W EXP 02/03/202	049287113	83	250,000	SH		SOLE		250,000	0	0
INFINITE ACQUISITION CORP	*W EXP 11/23/202	G48028123	33	100,000	SH		SOLE		100,000	0	0
PRIME IMPACT ACQUISITION I	*W EXP 10/01/203	G61074129	24	100,000	SH		SOLE		100,000	0	0
HAMILTON LANE ALLIANCE HLDGS	*W EXP 01/12/202	40749M111	54	200,000	SH		SOLE		200,000	0	0
GLOBAL TECHNOLGY ACQSTN CORP	*W EXP 10/19/202	G3934N115	35	100,000	SH		SOLE		100,000	0	0
ADIT EDTECH ACQUISITION CORP	*W EXP 99/99/999	007024110	20	43,478	SH		SOLE		43,478	0	0
ARES ACQUISITION CORPORATION	*W EXP 99/99/999	G33032122	52	126,241	SH		SOLE		126,241	0	0
FORTISTAR SUSTAINABLE SOL CO	*W EXP 01/14/202	34962M114	8	25,000	SH		SOLE		25,000	0	0
CONCORD ACQUISITION CORP III	*W EXP 99/99/999	20607V114	51	130,000	SH		SOLE		130,000	0	0
EAST STONE ACQUISITION CORP	SHS	G2911D108	1,037	100,000	SH		SOLE		100,000	0	0
FAR PEAK ACQUISITION CORP	SHS CL A	G3312L103	596	60,000	SH		SOLE		60,000	0	0
ALTITUDE ACQUISITION CORP	*W EXP 11/30/202	02156Y111	34	200,000	SH		SOLE		200,000	0	0
REE AUTOMOTIVE LTD	CLASS A ORD SHS	M8287R103	172	90,652	SH		SOLE		90,652	0	0
STRATIM CLOUD ACQUISITION CO	*W EXP 03/05/202	86309R115	20	100,000	SH		SOLE		100,000	0	0
SHELTER ACQUISITION CORP I	*W EXP 02/25/202	822821112	6	17,759	SH		SOLE		17,759	0	0
TAILWIND INTERNATNAL ACQ COR	*W EXP 03/01/202	G8662F119	30	150,000	SH		SOLE		150,000	0	0
VECTOIQ ACQUISITION CORP II	*W EXP 01/07/202	92244F117	45	100,000	SH		SOLE		100,000	0	0
PROSPECTOR CAPITAL CORP	*W EXP 01/11/202	G7273A113	85	300,000	SH		SOLE		300,000	0	0
SLAM CORP	*W EXP 02/23/202	G8210L121	72	172,331	SH		SOLE		172,331	0	0
TISHMAN SPEYER INNOVATION CO	*W EXP 02/11/202	88825H118	4	10,805	SH		SOLE		10,805	0	0
SENIOR CONNECT ACQUISITN COR	*W EXP 12/31/202	81723H116	45	250,000	SH		SOLE		250,000	0	0
SCION TECH GROWTH I	*W EXP 11/01/202	G31067112	27	100,000	SH		SOLE		100,000	0	0
PROPTECH INVESTMENT CORP II	*W EXP 12/08/202	743497117	27	100,000	SH		SOLE		100,000	0	0
TERRAN ORBITAL CORPORATION	*W EXP 03/25/202	88105P111	25	50,000	SH		SOLE		50,000	0	0
PROVIDENT ACQUISITION CORP	*W EXP 01/08/202	G7282L126	21	50,000	SH		SOLE		50,000	0	0
TZP STRATEGIES ACQUISTN CORP	*W EXP 01/06/202	G91595119	39	150,000	SH		SOLE		150,000	0	0
SPRING VY ACQUISITION CORP	CL A	G8377A108	1,388	137,500	SH		SOLE		137,500	0	0
UTA ACQUISITION CORPORATION	*W EXP 10/30/202	G9473A117	17	53,168	SH		SOLE		53,168	0	0