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                          October 30, 2020

       Lester Brafman
       Chief Executive Officer
       Cohen & Company Inc.
       Cira Centre
       2929 Arch Street, Suite 1703
       Philadelphia, PA 19104-2870

                                                        Re: Cohen & Company
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed October 23,
2020
                                                            File No. 333-249641

       Dear Mr. Brafman:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact David
Lin at 202-551-3552 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Finance